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    <title>2023 (10) TMI 1204 - KERALA HIGH COURT</title>
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    <description>HC allowed the writ petition challenging the denial of Input Tax Credit. The court set aside the assessment order and directed the tax authority to reevaluate the claim, providing the petitioner an opportunity to substantiate evidence. The case was remitted for fresh consideration, with instructions to review documents within fifteen days and issue a new order based on comprehensive evaluation.</description>
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      <description>HC allowed the writ petition challenging the denial of Input Tax Credit. The court set aside the assessment order and directed the tax authority to reevaluate the claim, providing the petitioner an opportunity to substantiate evidence. The case was remitted for fresh consideration, with instructions to review documents within fifteen days and issue a new order based on comprehensive evaluation.</description>
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