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    <description>A constitutional challenge was raised to the validity of Rule 96(10)(b) of the CGST Rules, 2017 and the corresponding State GST Rules, with a request for interim protection against coercive recovery pending consideration. The HC issued notice returnable on 21 June 2023 and allowed the adjudication proceedings to continue, while directing that no coercive recovery be taken against the petitioner in the meantime.</description>
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