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    <title>2021 (6) TMI 411 - DELHI HIGH COURT</title>
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    <description>The court granted interim relief to the petitioner in a case challenging the blocking of input tax credit (ITC) without notice or hearing by the revenue department. The court directed the respondent to file a counter-affidavit within four weeks and allowed the petitioner to submit evidence supporting their claim, particularly regarding IGST payments for imported goods. This decision emphasizes the importance of procedural fairness and thorough examination in disputes related to tax credits and compliance.</description>
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      <description>The court granted interim relief to the petitioner in a case challenging the blocking of input tax credit (ITC) without notice or hearing by the revenue department. The court directed the respondent to file a counter-affidavit within four weeks and allowed the petitioner to submit evidence supporting their claim, particularly regarding IGST payments for imported goods. This decision emphasizes the importance of procedural fairness and thorough examination in disputes related to tax credits and compliance.</description>
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