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    <title>2020 (11) TMI 788 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court directed the Respondents to process the petitioner&#039;s refund application for unutilized Input Tax Credit under the CGST Act and Rules, with a decision to be made by 31st January, 2021, and communicated by 8th February, 2021. The Court allowed further remedies if dissatisfied and deferred other issues raised in the petition for future consideration, deeming them premature at that stage. The judgment focused on addressing the immediate grievance of the petitioner regarding the refund, ensuring timely processing and communication of the decision.</description>
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      <description>The High Court directed the Respondents to process the petitioner&#039;s refund application for unutilized Input Tax Credit under the CGST Act and Rules, with a decision to be made by 31st January, 2021, and communicated by 8th February, 2021. The Court allowed further remedies if dissatisfied and deferred other issues raised in the petition for future consideration, deeming them premature at that stage. The judgment focused on addressing the immediate grievance of the petitioner regarding the refund, ensuring timely processing and communication of the decision.</description>
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