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In the instant case, the matter is related to refund of the balance of CGST and SGST which got artificially inflated as a result of the appropriation of IGST credit. All matter will be listed together on 20-9-2021 before the appropriate Bench.

Section 49 of the CGST Act, 2017— Payment of Tax–—-- The court issued notice.

Held that:- The Hon’ble Court listed all the matters together on 20-9-2021 before the appropriate Bench.

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