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    <description>HC dismissed writ petition challenging tax demand related to Input Tax Credit (ITC). Department alleged improper ITC claims from suppliers connected to an arrested person. Petitioner disputed tax valuation and demanded hearing. Court upheld show cause notice but granted liberty to file appeal before Appellate Authority, allowing potential review of pre-deposit requirement based on ledger books.</description>
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      <description>HC dismissed writ petition challenging tax demand related to Input Tax Credit (ITC). Department alleged improper ITC claims from suppliers connected to an arrested person. Petitioner disputed tax valuation and demanded hearing. Court upheld show cause notice but granted liberty to file appeal before Appellate Authority, allowing potential review of pre-deposit requirement based on ledger books.</description>
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