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2024 (5) TMI 606 - PUNJAB AND HARYANA HIGH COURTValidity of Section 108 of Finance Act, 2021 whereby Section 7 (1) (aa) has been introduced vide notification dated 21.12.2021 under the Goods and Services Tax Act, 2017 w.e.f. 01.07.2017 - HELD THAT:- Mr. Gagandeep Singh Malhotra, Jr. Standing Counsel accepts notice on behalf of respondents No. 1 and 2; and Ms. Tanisha Peshawaria, DAG, Haryana accepts notice on behalf of respondents No. 3 to 5. They seek time to file reply. May do so, on or before the next date of hearing with a copy in advance to the counsel opposite. In the meanwhile, until further orders, the effect and operation of the show cause notice dated 18.12.2023 (Annexure P-8) shall remain stayed - List again on 03.09.2024.
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