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    <description>Subsequent notification and circular on implementation of Sections 16(5) and 16(6) under the GST regime were relied upon to keep the petitioners&#039; remaining issues alive. The HC disposed of the petitions while granting liberty to the petitioners to pursue those remaining issues before the respondents in accordance with law. The document reflects only the procedural consequence of the later GST clarification and does not record a substantive adjudication on the merits of the underlying claims.</description>
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      <description>Subsequent notification and circular on implementation of Sections 16(5) and 16(6) under the GST regime were relied upon to keep the petitioners&#039; remaining issues alive. The HC disposed of the petitions while granting liberty to the petitioners to pursue those remaining issues before the respondents in accordance with law. The document reflects only the procedural consequence of the later GST clarification and does not record a substantive adjudication on the merits of the underlying claims.</description>
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