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2025 (3) TMI 59

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..... 17 as well as the validity of Section 16(2)(c) of the said Acts - Revenue has submitted that he has no objection if the challenge to the Section 16(2)(c) of CGST Act/AGST Act is decided in terms of the decision dated 05.08.2024 [2024 (8) TMI 836 - GAUHATI HIGH COURT] - HELD THAT:- The matter requires consideration. List the matter for hearing in due course.
HON'BLE THE CHIEF JUSTICE MR. VIJAY .....

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..... ules, 2017 has already been upheld by this Court in WP(C) 4787/2024, decided on 25.02.2025, and therefore, he is not pressing the said prayer. Learned counsel for the petitioner has further submitted that so far as the validity of Section 16(2)(c) of the CGST Act/AGST Act is concerned, this Court in WP(C) 2863/2022, decided on 05.08.2024, while relying on the decision of the Delhi High Court in O .....

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..... ided in terms of the decision dated 05.08.2024 passed by this Court in WP(C) 2863/2022. Learned counsel for the Revenue has submitted that he has no objection if the challenge to the Section 16(2)(c) of CGST Act/AGST Act is decided in terms of the decision dated 05.08.2024 passed in WP(C) 2863/2022. Accordingly, the challenge made to Section 16(2)(c) of CGST Act/AGST Act is decided in terms of d .....

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