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    <title>2023 (12) TMI 72 - BOMBAY HIGH COURT</title>
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    <description>HC resolved tax credit dispute by permitting petitioner to file appeal under Section 107 of CGST Act within four weeks. Respondents directed to refund amounts while retaining 10% penalty, with no coercive action allowed. The court preserved petitioner&#039;s right to challenge penalty and claim interest on input tax credit deposit in appellate proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=446388</link>
      <description>HC resolved tax credit dispute by permitting petitioner to file appeal under Section 107 of CGST Act within four weeks. Respondents directed to refund amounts while retaining 10% penalty, with no coercive action allowed. The court preserved petitioner&#039;s right to challenge penalty and claim interest on input tax credit deposit in appellate proceedings.</description>
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