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    <title>2026 (3) TMI 401 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Challenge to the constitutional validity of Sections 69 and 132 of the Haryana GST Act raised arbitrariness and lack of legislative competence; the High Court held the vires issue governed by the Supreme Court precedent in Radhika Agarwal (2025), applying that binding principle to find the constitutional challenge unsustainable and therefore rejected the prayer to quash proceedings under those provisions; the court confined its decision to the vires point and granted liberty to the petitioner to pursue other remedies in accordance with law.</description>
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      <description>Challenge to the constitutional validity of Sections 69 and 132 of the Haryana GST Act raised arbitrariness and lack of legislative competence; the High Court held the vires issue governed by the Supreme Court precedent in Radhika Agarwal (2025), applying that binding principle to find the constitutional challenge unsustainable and therefore rejected the prayer to quash proceedings under those provisions; the court confined its decision to the vires point and granted liberty to the petitioner to pursue other remedies in accordance with law.</description>
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