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    <description>Validity of Serial No. 3A of Notification No. 12/2017-Central Tax (Rate), and the related original order challenged in the proceedings, remained unadjudicated. Diverse factual questions and the availability of a statutory appellate remedy did not support interim protection. No final determination addressed the notification&#039;s validity or the original order, no interim order was granted, and affidavits were directed to be exchanged for further consideration.</description>
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