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    <description>Proceedings under a show cause notice were stayed because the GST rate on works contracts turned on whether the Delhi Jal Board qualified as a local authority, an issue already pending in connected matters. The Court treated the classification question as central to the tax liability dispute and considered interim protection appropriate to avoid protracted and repetitive litigation while that legal determination remained unresolved. The petitioner therefore obtained stay of the impugned proceedings, with the challenge kept alive for further consideration.</description>
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