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    <title>2024 (1) TMI 869 - KERALA HIGH COURT</title>
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    <description>The SC upheld the assessment order under CGST Act, rejecting the appellant&#039;s challenge to excess input tax credit claim. The court found no procedural irregularities in the 1st respondent&#039;s order and dismissed the rectification application under section 161 of GST Act. The appellant failed to contest initial notices or provide substantive evidence, leading to the appeal&#039;s dismissal.</description>
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      <description>The SC upheld the assessment order under CGST Act, rejecting the appellant&#039;s challenge to excess input tax credit claim. The court found no procedural irregularities in the 1st respondent&#039;s order and dismissed the rectification application under section 161 of GST Act. The appellant failed to contest initial notices or provide substantive evidence, leading to the appeal&#039;s dismissal.</description>
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