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    <title>2015 (4) TMI 1091 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The High Court allowed the writ petition, setting aside the appellate authority&#039;s order disallowing input tax credit and remanding the matter for fresh consideration. The court emphasized the importance of timely appeals and directed authorities to consider the payment made within the prescribed 60-day period, distinguishing the case from previous judgments. The court highlighted the appeal as a substantive remedy and closed the miscellaneous petitions without awarding costs.</description>
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      <description>The High Court allowed the writ petition, setting aside the appellate authority&#039;s order disallowing input tax credit and remanding the matter for fresh consideration. The court emphasized the importance of timely appeals and directed authorities to consider the payment made within the prescribed 60-day period, distinguishing the case from previous judgments. The court highlighted the appeal as a substantive remedy and closed the miscellaneous petitions without awarding costs.</description>
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