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    <title>2023 (11) TMI 1056 - DELHI HIGH COURT</title>
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    <description>HC reviewed a GST circular challenging exemption status for electricity distribution services. The petitioner argued certain service charges should be GST-exempt. Court deferred final determination pending SC proceedings but directed monthly deposit of collected GST and maintenance of consumer collection records. Case adjourned to January 2024 with potential for future refunds to consumers.</description>
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