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    <title>2025 (11) TMI 2040 - DELHI HIGH COURT</title>
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    <description>Whether the Delhi Jal Board qualifies as a local authority for GST purposes was identified as requiring determination because it affects the GST rate applicable to contracts executed by association members. The challenge also concerns an alert circular. Interim protection available in an analogous pending matter was extended to eligible members, subject to payment of deficient court fees and individual affidavits undertaking to be bound by the eventual decision. Proceedings under the impugned show-cause notices were stayed for those eligible members pending further consideration.</description>
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      <description>Whether the Delhi Jal Board qualifies as a local authority for GST purposes was identified as requiring determination because it affects the GST rate applicable to contracts executed by association members. The challenge also concerns an alert circular. Interim protection available in an analogous pending matter was extended to eligible members, subject to payment of deficient court fees and individual affidavits undertaking to be bound by the eventual decision. Proceedings under the impugned show-cause notices were stayed for those eligible members pending further consideration.</description>
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