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    <title>2023 (11) TMI 1152 - KERALA HIGH COURT</title>
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    <description>The HC upheld the Commissioner&#039;s decision to deny transitional credit for inward supplies made before 01.07.2017, as the application for extension was filed five years late. The court found the rejection lawful and within jurisdiction, affirming the original order dated 13.03.2023. The petitioner was advised to seek statutory remedies if dissatisfied. The time spent on the writ petition will be excluded from the limitation period for filing an appeal against the order. The writ petition was disposed of due to insufficient grounds for further consideration.</description>
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    <pubDate>Thu, 19 Oct 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=446261</link>
      <description>The HC upheld the Commissioner&#039;s decision to deny transitional credit for inward supplies made before 01.07.2017, as the application for extension was filed five years late. The court found the rejection lawful and within jurisdiction, affirming the original order dated 13.03.2023. The petitioner was advised to seek statutory remedies if dissatisfied. The time spent on the writ petition will be excluded from the limitation period for filing an appeal against the order. The writ petition was disposed of due to insufficient grounds for further consideration.</description>
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