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    <description>The GST DRC-07 order was not examined on merits because the court noted that it would not be put into operation until the contemplated suo motu revisional proceedings under Section 108 were taken up and concluded. In that position, the writ petition was disposed of without deciding the alleged violations of natural justice or the objection based on pecuniary jurisdiction, leaving the legality and validity of the impugned order open at that stage.</description>
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      <description>The GST DRC-07 order was not examined on merits because the court noted that it would not be put into operation until the contemplated suo motu revisional proceedings under Section 108 were taken up and concluded. In that position, the writ petition was disposed of without deciding the alleged violations of natural justice or the objection based on pecuniary jurisdiction, leaving the legality and validity of the impugned order open at that stage.</description>
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