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      <description>The Court disposed of the Petition as withdrawn, emphasizing the importance of following natural justice principles in the decision on the representation. The Petitioner decided to withdraw the Petition to file a representation with the nodal officer within the Commissionerate regarding the issue of whether the Petitioner&#039;s ISD unit can take credit of GST paid on reverse charge and distribute it to other units before the introduction of Rule 54(1) of the Central Goods and Service Tax Rules, 2017.</description>
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