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    <description>A writ petition challenging rejection of input tax credit was not entertained because the dispute depended on the genuineness of the purchase, delivery and supporting documents, which required fact-specific examination better suited to the statutory appellate process. The HC dismissed the petition and directed the petitioner to pursue the available appeal, leaving the merits of the input tax credit claim open for adjudication in that forum.</description>
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      <description>A writ petition challenging rejection of input tax credit was not entertained because the dispute depended on the genuineness of the purchase, delivery and supporting documents, which required fact-specific examination better suited to the statutory appellate process. The HC dismissed the petition and directed the petitioner to pursue the available appeal, leaving the merits of the input tax credit claim open for adjudication in that forum.</description>
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