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    <title>2023 (1) TMI 1024 - BOMBAY HIGH COURT</title>
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    <description>Court ruled in favor of petitioner by directing unblocking of Input Tax Credit (ITC) amounting to Rs.81,68,812. HC ordered respondents to refund the blocked amount and not pass assessment order until ITC is unblocked. The court considered legal remedies under CGST Act and found the account blocking unjustified, effectively settling the primary dispute through its September 2022 order.</description>
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      <description>Court ruled in favor of petitioner by directing unblocking of Input Tax Credit (ITC) amounting to Rs.81,68,812. HC ordered respondents to refund the blocked amount and not pass assessment order until ITC is unblocked. The court considered legal remedies under CGST Act and found the account blocking unjustified, effectively settling the primary dispute through its September 2022 order.</description>
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