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    <description>HC examined a dispute over a GST input tax credit (ITC) transfer of Rs. 2,42,92,076/- between companies. While declining to directly interfere with the show cause notice, the court directed tax authorities to comprehensively review the petitioner&#039;s submissions, considering prior judicial guidance on portal-related ITC transfer challenges. The judgment preserved all procedural and substantive rights of both parties during the ongoing tax assessment process.</description>
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