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    <description>Denial of input tax credit under Section 16(2)(c) of the Kerala State GST Act was interfered with because the petitioner was allowed to make a written request before the assessing authority seeking the benefit of the cited GST circulars. The assessment order was set aside to enable the authority to consider that request in accordance with the earlier decision referred to in the judgment, provided it was made within the stipulated time.</description>
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