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    <title>2023 (7) TMI 875 - KERALA HIGH COURT</title>
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    <description>HC dismissed writ petition challenging GST revenue recovery notice. The court found the petitioner&#039;s failure to utilize statutory remedies under CGST Act within prescribed timelines and noted wilful negligence in rectifying excess Input Tax Credit. No exceptional circumstances warranted extraordinary judicial intervention under Article 226, thus petition was rejected.</description>
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      <description>HC dismissed writ petition challenging GST revenue recovery notice. The court found the petitioner&#039;s failure to utilize statutory remedies under CGST Act within prescribed timelines and noted wilful negligence in rectifying excess Input Tax Credit. No exceptional circumstances warranted extraordinary judicial intervention under Article 226, thus petition was rejected.</description>
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