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    <title>2023 (4) TMI 585 - MADRAS HIGH COURT</title>
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    <description>GST dealer challenged order regarding transitional credit and interest liability under CGST Act. HC found no interest liability under Section 50(3) since credit was not utilized and ECL error was departmental. Court set aside order imposing interest, allowing dealer&#039;s challenge and providing liberty to contest slow-moving stock credit disallowance through statutory appeal within 30 days.</description>
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      <title>2023 (4) TMI 585 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=436559</link>
      <description>GST dealer challenged order regarding transitional credit and interest liability under CGST Act. HC found no interest liability under Section 50(3) since credit was not utilized and ECL error was departmental. Court set aside order imposing interest, allowing dealer&#039;s challenge and providing liberty to contest slow-moving stock credit disallowance through statutory appeal within 30 days.</description>
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