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    <title>2023 (2) TMI 36 - CALCUTTA HIGH COURT</title>
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    <description>HC remanded a tax dispute case involving input tax credit denial under WBGST Act. The court granted the appellant an additional opportunity to present supporting documents and evidence challenging the registration cancellation. The adjudicating authority was instructed to conduct a fresh hearing, review submitted materials, and issue a reasoned order based on substantive merits of the case.</description>
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      <description>HC remanded a tax dispute case involving input tax credit denial under WBGST Act. The court granted the appellant an additional opportunity to present supporting documents and evidence challenging the registration cancellation. The adjudicating authority was instructed to conduct a fresh hearing, review submitted materials, and issue a reasoned order based on substantive merits of the case.</description>
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