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    <title>2023 (7) TMI 1290 - CHHATTISGARH HIGH COURT</title>
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    <description>A GST refund dispute concerning alleged entitlement to differential tax after the work order was not examined on merits in writ proceedings. The Court instead permitted the petitioner to submit a fresh detailed representation before the competent authorities and directed that it be considered and decided expeditiously in accordance with law, while keeping the relevant circular and tender condition in view. The substantive refund claim was left open for decision by the authorities, and the petition was disposed of without adjudication on the merits.</description>
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      <description>A GST refund dispute concerning alleged entitlement to differential tax after the work order was not examined on merits in writ proceedings. The Court instead permitted the petitioner to submit a fresh detailed representation before the competent authorities and directed that it be considered and decided expeditiously in accordance with law, while keeping the relevant circular and tender condition in view. The substantive refund claim was left open for decision by the authorities, and the petition was disposed of without adjudication on the merits.</description>
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