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    <title>2023 (2) TMI 37 - CALCUTTA HIGH COURT</title>
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    <description>HC allowed an intra-Court appeal challenging a CGST Act order. The appellate authority initially rejected a refund claim based on tax payment by a different entity. The HC found the appellate authority exceeded jurisdiction by framing a suo motu issue against the appellants. The Court quashed the relevant order portion and directed the original authority to entertain the refund application within four weeks, emphasizing procedural fairness and statutory compliance.</description>
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      <description>HC allowed an intra-Court appeal challenging a CGST Act order. The appellate authority initially rejected a refund claim based on tax payment by a different entity. The HC found the appellate authority exceeded jurisdiction by framing a suo motu issue against the appellants. The Court quashed the relevant order portion and directed the original authority to entertain the refund application within four weeks, emphasizing procedural fairness and statutory compliance.</description>
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