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    <description>Exemption from court fees in relation to a CGST summons and interim protection from coercive action are contested; the petitioner asserts prior compliance by appearing pursuant to the summons, while the respondent counters that appearance before the Proper Officer remains necessary. The petitioner undertakes to appear before the Proper Officer on 29.05.2024 at 1 PM. The dispute over whether prior appearance occurred remains unresolved in the record, and the operative consequence is the petitioner&#039;s commitment to appear on the specified date and time.</description>
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