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    <description>The HC held the writ petition maintainable but noted the matter had been decided by a coordinate bench; noting the alternative statutory remedy of appeal and issues arising from non-constitution of the Appellate Tribunal, the court disposed the petition by applying the observations and directions previously laid down in the coordinate-bench decision. The petition is disposed subject to the same conditions and clarifications reflected in the Central GST removal-of-difficulties order and subsequent CBIC circular, as set out in that earlier ruling.</description>
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