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    <title>2024 (7) TMI 991 - BOMBAY HIGH COURT</title>
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    <description>The Bombay HC ruled in favor of the petitioner, a specialty chemicals manufacturer, against the Directorate General of GST Intelligence regarding the blocking of ITC. The court determined that the restriction under Rule 86A of the CGST Act expired after one year, ordering the quashing of the ITC blocking action.</description>
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