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    <title>2022 (7) TMI 343 - MADRAS HIGH COURT</title>
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    <description>The HC disposed of the writ petition seeking direction to consider an application under Section 140(5) of the Central Goods and Services Act, 2017. The petitioner sought input tax credit for extended days, which was disallowed for 20 invoices totaling Rs.23,71,301. The court directed the first respondent to consider the petitioner&#039;s representation within three weeks and communicate the outcome, while clarifying that the pendency of this representation would not prevent the second respondent from proceeding with the show cause notice.</description>
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