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    <title>2020 (9) TMI 299 - MADRAS HIGH COURT</title>
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    <description>The court set aside the impugned orders restricting Input Tax Credit (ITC) for prior sufferance of taxes, directing a fresh assessment. The Assessing Officer was instructed to conduct a fact-finding exercise on ITC reversal for wastage and issue show cause notices for ineligible ITC claims on goods. The petitioner was granted a personal hearing within twelve weeks, ensuring procedural fairness. The Writ Petition was disposed of without costs.</description>
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      <description>The court set aside the impugned orders restricting Input Tax Credit (ITC) for prior sufferance of taxes, directing a fresh assessment. The Assessing Officer was instructed to conduct a fact-finding exercise on ITC reversal for wastage and issue show cause notices for ineligible ITC claims on goods. The petitioner was granted a personal hearing within twelve weeks, ensuring procedural fairness. The Writ Petition was disposed of without costs.</description>
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