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    <title>2018 (12) TMI 620 - GUJARAT HIGH COURT</title>
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    <description>The court issued notice for the matter to be heard on 9th January, 2019, regarding the interpretation of the Central Goods and Services Tax Act, 2017 provisions on input tax credit and filing returns. The petitioner argued that FORM GSTR-3, not FORM GSTR-3B, is required for claiming input tax credit as per the Act and rules, emphasizing discrepancies in press releases. The case outcome is pending, awaiting further examination of the statutory provisions and arguments presented.</description>
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      <description>The court issued notice for the matter to be heard on 9th January, 2019, regarding the interpretation of the Central Goods and Services Tax Act, 2017 provisions on input tax credit and filing returns. The petitioner argued that FORM GSTR-3, not FORM GSTR-3B, is required for claiming input tax credit as per the Act and rules, emphasizing discrepancies in press releases. The case outcome is pending, awaiting further examination of the statutory provisions and arguments presented.</description>
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