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    <title>GIST OF RECENT PRONOUNCEMENTS ON GST (PART-VIII)</title>
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    <description>Courts and authorities are addressing GST transitional and procedural disputes: tender values initiated pre-GST may exclude GST where Input Tax Credit is available; state restrictions on transitional credit face vires challenges; registration rejections based on documentary discrepancies should be reconsidered on fresh compliant applications; detained goods must be promptly adjudicated and released if statutory conditions are met; advance ruling applications must be decided without undue delay; and new exporters seeking input credit on zero-rated supplies may be required to furnish a bond with a bank guarantee.</description>
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      <description>Courts and authorities are addressing GST transitional and procedural disputes: tender values initiated pre-GST may exclude GST where Input Tax Credit is available; state restrictions on transitional credit face vires challenges; registration rejections based on documentary discrepancies should be reconsidered on fresh compliant applications; detained goods must be promptly adjudicated and released if statutory conditions are met; advance ruling applications must be decided without undue delay; and new exporters seeking input credit on zero-rated supplies may be required to furnish a bond with a bank guarantee.</description>
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