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    <title>2017 (12) TMI 640 - DELHI HIGH COURT</title>
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    <description>The High Court directs the respondents to examine the anomalies raised by the petitioner regarding the denial of input tax credit on SGST for hotels outside Delhi. The Court emphasizes the need to evaluate the impact on service tax rates for hotel rooms and discrepancies in provisions for online bookings. The case is set for a further hearing on 8th February 2018, with instructions to consider the matter for deliberation before the GST Council.</description>
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