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2021 (10) TMI 43

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.... for R-3. Mr. Naushad Ahmed Khan, ASC, GNCTD. O R D E R Exemption allowed, subject to all just exceptions. C.M.No.33452/2021 Accordingly, the application stands disposed of. Present writ petition has been filed seeking issuance of an appropriate writ to declare the Explanation I (ii) to Section 74 of the CGST Act, 2017 and Delhi GST Act, 2017, as violative of the Constitution of India as well....