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    <title>2019 (11) TMI 894 - CALCUTTA HIGH COURT</title>
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    <description>The court declined to grant an interim order in a challenge against provisions of the Central Goods and Service Tax Act, 2017 related to refund of allegedly wrongfully availed Input Tax Credit. The Union of India highlighted an ongoing investigation into suspected wrongful claims, while the CGST Authority argued the challenge was premature. The court directed the respondents to file an Affidavit-in-Opposition and set a hearing for January 10, 2020, without issuing an interim order at the present stage.</description>
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      <description>The court declined to grant an interim order in a challenge against provisions of the Central Goods and Service Tax Act, 2017 related to refund of allegedly wrongfully availed Input Tax Credit. The Union of India highlighted an ongoing investigation into suspected wrongful claims, while the CGST Authority argued the challenge was premature. The court directed the respondents to file an Affidavit-in-Opposition and set a hearing for January 10, 2020, without issuing an interim order at the present stage.</description>
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