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    <title>2023 (6) TMI 532 - MADRAS HIGH COURT</title>
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    <description>The HC upheld the GST assessment order and rejected the petitioner&#039;s rectification application. The court found the petitioner failed to cooperate during assessment, did not adequately justify Input Tax Credit claims, and did not provide necessary reconciliation details despite multiple opportunities. The assessment order and rejection of rectification were deemed valid due to the petitioner&#039;s lack of substantive compliance with procedural requirements.</description>
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      <description>The HC upheld the GST assessment order and rejected the petitioner&#039;s rectification application. The court found the petitioner failed to cooperate during assessment, did not adequately justify Input Tax Credit claims, and did not provide necessary reconciliation details despite multiple opportunities. The assessment order and rejection of rectification were deemed valid due to the petitioner&#039;s lack of substantive compliance with procedural requirements.</description>
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