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    <description>The document examines whether, under Section 6(2)(b) of the CGST Act, 2017 and the Maharashtra GST Act, 2017, State authorities could lawfully initiate proceedings that led to a show cause notice and the impugned order. It records that rule was issued and interim relief was granted in terms of prayer clause (c), with affidavits in reply and rejoinder directed and the matter listed with connected cases.</description>
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