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    <description>HC ruled in favor of petitioner challenging IGST notifications under Integrated Goods and Services Tax Act, 2017. Court directed refund of INR 114.00 Lakhs IGST and INR 6.29 Lakhs interest, aligning with SC precedent. Notifications were declared ultra vires, emphasizing principles of composite supply and contravention of tax levy provisions. Mandamus issued for Input Tax Credit and record examination.</description>
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      <description>HC ruled in favor of petitioner challenging IGST notifications under Integrated Goods and Services Tax Act, 2017. Court directed refund of INR 114.00 Lakhs IGST and INR 6.29 Lakhs interest, aligning with SC precedent. Notifications were declared ultra vires, emphasizing principles of composite supply and contravention of tax levy provisions. Mandamus issued for Input Tax Credit and record examination.</description>
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