2024 (11) TMI 870

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..... igh Court that 'Section 6(2)(b) of the CGST Act has limited application and therefore, is not applicable to the facts of the present petitions. Similarly, the Circular dated 05.10.2018 also has no application to the facts of the present petitions.' HELD THAT:- Having heard learned counsel for the petitioner and learned ASG appearing on behalf of the respondent(s)/Department, it is not requ .....

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