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    <title>2024 (3) TMI 1270 - KERALA HIGH COURT</title>
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    <description>The HC examined a tax credit dispute involving a registered dealer&#039;s claim of excess input tax credit. Despite the petitioner&#039;s argument of a bonafide mistake in claiming IGST instead of CGST/SGST, the court upheld the Assessing Authority&#039;s decision. The HC found no merit in the claim, noting statutory time limits for correction and refund had expired, and dismissed the writ petition.</description>
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      <description>The HC examined a tax credit dispute involving a registered dealer&#039;s claim of excess input tax credit. Despite the petitioner&#039;s argument of a bonafide mistake in claiming IGST instead of CGST/SGST, the court upheld the Assessing Authority&#039;s decision. The HC found no merit in the claim, noting statutory time limits for correction and refund had expired, and dismissed the writ petition.</description>
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