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    <title>2025 (2) TMI 926 - PATNA HIGH COURT</title>
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    <description>Penalties under the CGST Act were challenged on the ground that they related to a period when the CGST Act was not in force and the underlying services were exempt under the Finance Act, 1994. The HC disposed of the matter in the light of Kanak Automobiles and the subsequent SC order, noting the comparatively smaller tax quantum in the present case. The petition was allowed.</description>
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      <description>Penalties under the CGST Act were challenged on the ground that they related to a period when the CGST Act was not in force and the underlying services were exempt under the Finance Act, 1994. The HC disposed of the matter in the light of Kanak Automobiles and the subsequent SC order, noting the comparatively smaller tax quantum in the present case. The petition was allowed.</description>
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