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    <title>2025 (3) TMI 173 - BOMBAY HIGH COURT</title>
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    <description>Notifications extending limitation under Section 168A of the CGST Act were challenged on the ground that they may not have been issued in compliance with the requirement of GST Council recommendation; the Court found arguable issues on that point and noted that similar questions were already pending before the Supreme Court. The Court also held that there was a strong prima facie case for interim protection because the challenge to the impugned order depended on the validity of the extension notifications, and it granted restraint against further steps under that order pending final disposal of the petition.</description>
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      <description>Notifications extending limitation under Section 168A of the CGST Act were challenged on the ground that they may not have been issued in compliance with the requirement of GST Council recommendation; the Court found arguable issues on that point and noted that similar questions were already pending before the Supreme Court. The Court also held that there was a strong prima facie case for interim protection because the challenge to the impugned order depended on the validity of the extension notifications, and it granted restraint against further steps under that order pending final disposal of the petition.</description>
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