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    <title>2021 (12) TMI 1098 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The Court declined to entertain the writ petition challenging the Assessment Order disallowing Input Tax Credit under the IGST Act, 2017, and imposing penalties. It directed the petitioner to approach the Appellate Authority for a thorough review, emphasizing the need to establish facts before applying the law. The Court granted the petitioner liberty to pursue the matter before the Appellate Authority independently and without influence from superior authorities, refraining from expressing any opinion on the case&#039;s merits. No costs were awarded, and pending miscellaneous petitions were disposed of.</description>
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      <description>The Court declined to entertain the writ petition challenging the Assessment Order disallowing Input Tax Credit under the IGST Act, 2017, and imposing penalties. It directed the petitioner to approach the Appellate Authority for a thorough review, emphasizing the need to establish facts before applying the law. The Court granted the petitioner liberty to pursue the matter before the Appellate Authority independently and without influence from superior authorities, refraining from expressing any opinion on the case&#039;s merits. No costs were awarded, and pending miscellaneous petitions were disposed of.</description>
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