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    <title>2023 (7) TMI 1002 - MADRAS HIGH COURT</title>
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    <description>HC ruled in favor of petitioner challenging GST tax credit penalties. The court found technical portal issues during GST implementation prevented proper credit transition and should not result in punitive measures. The impugned order imposing interest and penalty was quashed, recognizing the petitioner&#039;s legitimate claim for Input Tax Credit sanctioned through Tran-1 Credit order.</description>
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      <description>HC ruled in favor of petitioner challenging GST tax credit penalties. The court found technical portal issues during GST implementation prevented proper credit transition and should not result in punitive measures. The impugned order imposing interest and penalty was quashed, recognizing the petitioner&#039;s legitimate claim for Input Tax Credit sanctioned through Tran-1 Credit order.</description>
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