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    <description>HC ruled on ITC blockage for a trading company. After reviewing evidence of supplier transactions and GST compliance, the court directed tax authorities to reassess the blocked input tax credit within 30 days. The petitioner was allowed to submit supplementary documentation to support transaction authenticity. The case was disposed of without imposing costs, providing an opportunity for administrative review of the tax credit claim.</description>
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      <description>HC ruled on ITC blockage for a trading company. After reviewing evidence of supplier transactions and GST compliance, the court directed tax authorities to reassess the blocked input tax credit within 30 days. The petitioner was allowed to submit supplementary documentation to support transaction authenticity. The case was disposed of without imposing costs, providing an opportunity for administrative review of the tax credit claim.</description>
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