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    <title>2024 (1) TMI 921 - KERALA HIGH COURT</title>
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    <description>The HC addressed a tax credit dispute involving a tyre dealer&#039;s TRAN-II credit under CGST/SGST Act. The court rejected direct judicial intervention, directing the petitioner to file a statutory appeal under Section 107 within three weeks. The appeal must include a partial tax deposit, with the remaining demand kept in abeyance. The court emphasized resolving the matter through the prescribed administrative appellate mechanism.</description>
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      <description>The HC addressed a tax credit dispute involving a tyre dealer&#039;s TRAN-II credit under CGST/SGST Act. The court rejected direct judicial intervention, directing the petitioner to file a statutory appeal under Section 107 within three weeks. The appeal must include a partial tax deposit, with the remaining demand kept in abeyance. The court emphasized resolving the matter through the prescribed administrative appellate mechanism.</description>
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