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2021 (8) TMI 1007 - HC - GSTConstitutional validity of Rule 31A(3) of the CGST Rules, 2017 - HELD THAT:- This Court is of the opinion that the appellants have been able to make out a prima facie case for grant of interim relief. Resultantly, the operation of the impugned order shall remain stayed till the next date of hearing - List on 07.10.2021.
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