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    <title>2024 (10) TMI 1754 - ALLAHABAD HIGH COURT</title>
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    <description>Notifications issued under Section 168-A of the CGST Act and the Uttar Pradesh GST Act were challenged on the ground that a GST Council recommendation was a statutory precondition and had not been obtained. The respondents relied on the 53rd GST Council meeting and the GST Implementation Committee, but the Court did not finally decide the validity of the notifications at this stage. It permitted a counter-affidavit on the ratification issue and kept the challenge open for further hearing, while restraining the respondents from passing any final order until further orders.</description>
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      <description>Notifications issued under Section 168-A of the CGST Act and the Uttar Pradesh GST Act were challenged on the ground that a GST Council recommendation was a statutory precondition and had not been obtained. The respondents relied on the 53rd GST Council meeting and the GST Implementation Committee, but the Court did not finally decide the validity of the notifications at this stage. It permitted a counter-affidavit on the ratification issue and kept the challenge open for further hearing, while restraining the respondents from passing any final order until further orders.</description>
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