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    <title>2022 (12) TMI 1039 - CALCUTTA HIGH COURT</title>
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    <description>HC upheld the Appellate Authority&#039;s order under CGST Act. The court ruled that recipients can claim tax refunds for excess payments. Regarding a building purchase, the court found the transaction taxable under GST, rejecting petitioners&#039; arguments about exemption. The writ petition challenging the impugned order was ultimately dismissed.</description>
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      <description>HC upheld the Appellate Authority&#039;s order under CGST Act. The court ruled that recipients can claim tax refunds for excess payments. Regarding a building purchase, the court found the transaction taxable under GST, rejecting petitioners&#039; arguments about exemption. The writ petition challenging the impugned order was ultimately dismissed.</description>
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