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    <title>2024 (5) TMI 316 - CALCUTTA HIGH COURT</title>
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    <description>The Calcutta HC allowed an appeal challenging a writ petition dismissal regarding an assessment order&#039;s validity and input tax credit utilization. The Department of Commercial Taxes, Government of West Bengal, transferred Rs. 63,71,353/- to the state government, rendering the challenged assessment order unsustainable. The HC set aside both the writ petition order and the impugned assessment order dated 21st August, 2023, directing the department to refund the 10% pre-deposit made by the appellant within eight weeks.</description>
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