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    <title>2023 (4) TMI 493 - BOMBAY HIGH COURT</title>
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    <description>HC analyzed GST transitional credit dispute, focusing on procedural fairness. The court quashed tax authority&#039;s order denying VAT credit carry-forward, finding the decision lacked substantive reasoning and improperly relied on administrative circular. HC directed tax authorities to issue proper notice, conduct reasoned review under MVAT Act Section 25, and complete proceedings within six weeks, emphasizing statutory compliance and taxpayer rights.</description>
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      <description>HC analyzed GST transitional credit dispute, focusing on procedural fairness. The court quashed tax authority&#039;s order denying VAT credit carry-forward, finding the decision lacked substantive reasoning and improperly relied on administrative circular. HC directed tax authorities to issue proper notice, conduct reasoned review under MVAT Act Section 25, and complete proceedings within six weeks, emphasizing statutory compliance and taxpayer rights.</description>
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