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    <description>Assessment and recovery proceedings under GST concerning levy on seigniorage fee/royalty and alleged reverse charge liability are to be kept in abeyance pending determination by the higher court because the legal question of levy is sub judice and the petition raises substantially identical issues to an earlier order; the court applied the principle of maintaining status quo where facts and law mirror pending precedent. As interim relief, the petitioner must provide security by way of a conditional deposit (specified proportion of disputed tax), and the writ is disposed on those terms.</description>
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