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    <title>2021 (11) TMI 981 - ORISSA HIGH COURT</title>
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    <description>The court dismissed the petition challenging various actions and decisions under the Goods and Service Tax Act, 2017, seeking restitution of GST benefit and contesting the legality of certain documents. The court found that the grounds raised were similar to a previous judgment and did not warrant revisiting. As no new grounds were presented, the court declined to interfere and upheld the earlier decision, dismissing the petition without costs.</description>
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      <description>The court dismissed the petition challenging various actions and decisions under the Goods and Service Tax Act, 2017, seeking restitution of GST benefit and contesting the legality of certain documents. The court found that the grounds raised were similar to a previous judgment and did not warrant revisiting. As no new grounds were presented, the court declined to interfere and upheld the earlier decision, dismissing the petition without costs.</description>
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