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    <title>2022 (3) TMI 226 - Supreme Court</title>
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    <description>A registered company, as a juristic person, retained standing to challenge denial of input tax credit relating to purchases made and used in one of its units, even though its Naomundi and Jamshedpur units were treated separately for value added tax purposes. Separate assessment of the units did not defeat the company&#039;s locus standi, and the objection that the writ petition was not maintainable could not be sustained. The challenge to maintainability therefore failed, and the matter proceeded on that basis.</description>
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    <pubDate>Thu, 24 Feb 2022 00:00:00 +0530</pubDate>
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      <title>2022 (3) TMI 226 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=419188</link>
      <description>A registered company, as a juristic person, retained standing to challenge denial of input tax credit relating to purchases made and used in one of its units, even though its Naomundi and Jamshedpur units were treated separately for value added tax purposes. Separate assessment of the units did not defeat the company&#039;s locus standi, and the objection that the writ petition was not maintainable could not be sustained. The challenge to maintainability therefore failed, and the matter proceeded on that basis.</description>
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      <pubDate>Thu, 24 Feb 2022 00:00:00 +0530</pubDate>
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