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    <title>2020 (8) TMI 331 - KERALA HIGH COURT</title>
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    <description>The Writ Appeals were disposed of with directions to post the Writ Petitions before the learned Single Judge for a detailed examination of the input tax credit claim based on the correct details provided by the assessees. The Court permitted the withdrawal of earlier Writ Petitions filed on a wrong premise without prejudice to the assessees&#039; contentions, allowing for a fresh consideration of the input tax claim independently. The assessees cannot claim under the Circular and must have their case considered based on other contentions independently, with the decision on the applicability of the cited judgment left to the learned Single Judge for further consideration.</description>
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      <description>The Writ Appeals were disposed of with directions to post the Writ Petitions before the learned Single Judge for a detailed examination of the input tax credit claim based on the correct details provided by the assessees. The Court permitted the withdrawal of earlier Writ Petitions filed on a wrong premise without prejudice to the assessees&#039; contentions, allowing for a fresh consideration of the input tax claim independently. The assessees cannot claim under the Circular and must have their case considered based on other contentions independently, with the decision on the applicability of the cited judgment left to the learned Single Judge for further consideration.</description>
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