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    <title>2023 (1) TMI 498 - MADRAS HIGH COURT</title>
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    <description>HC ruled on interest calculation under Section 50(1) of CGST Act. The court found no legal basis for interest on tax paid using input tax credit. Petitioner was directed to demonstrate undisputed payments, with potential for notice dismissal if successful. Respondents must review and communicate a decision, with the petitioner retaining right to appellate recourse under Section 107 of the Act.</description>
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      <description>HC ruled on interest calculation under Section 50(1) of CGST Act. The court found no legal basis for interest on tax paid using input tax credit. Petitioner was directed to demonstrate undisputed payments, with potential for notice dismissal if successful. Respondents must review and communicate a decision, with the petitioner retaining right to appellate recourse under Section 107 of the Act.</description>
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