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    <title>2023 (11) TMI 775 - GUJARAT HIGH COURT</title>
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    <description>A show-cause notice on transfer of unutilized input tax credit under GST was not interfered with at this stage, and the petitioner was required to respond before further adjudication. The HC directed the petitioner to file a reply within two weeks and required the respondents to consider that reply in accordance with law, while keeping in view the referred decision on the non-availability of Form ITC-02 on the GST portal. The petition was disposed of on that basis.</description>
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      <description>A show-cause notice on transfer of unutilized input tax credit under GST was not interfered with at this stage, and the petitioner was required to respond before further adjudication. The HC directed the petitioner to file a reply within two weeks and required the respondents to consider that reply in accordance with law, while keeping in view the referred decision on the non-availability of Form ITC-02 on the GST portal. The petition was disposed of on that basis.</description>
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