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    <description>HC ruled in favor of petitioner regarding GST migration, quashing an unreasonable condition requiring retrospective forfeiture of input tax credit. The court directed tax authorities to consider the migration application and grant input tax credit based on submitted evidence, ensuring fair treatment during the VAT to GST transition process.</description>
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      <description>HC ruled in favor of petitioner regarding GST migration, quashing an unreasonable condition requiring retrospective forfeiture of input tax credit. The court directed tax authorities to consider the migration application and grant input tax credit based on submitted evidence, ensuring fair treatment during the VAT to GST transition process.</description>
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