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    <title>2024 (8) TMI 892 - CALCUTTA HIGH COURT</title>
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    <description>The HC acknowledged the petitioner&#039;s prima facie case against the show cause notice under Section 73 of the CGST Act, 2017, for wrongful ITC refund. The Court allowed the writ petition to proceed, directing the filing of an affidavit-in-opposition and extending the petitioner&#039;s response time. The Court instructed the proper officer to decide post-hearing and restricted the enforcement of any order under Section 73(9) without Court approval, indicating a potential review for an interim order based on the officer&#039;s decision.</description>
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      <description>The HC acknowledged the petitioner&#039;s prima facie case against the show cause notice under Section 73 of the CGST Act, 2017, for wrongful ITC refund. The Court allowed the writ petition to proceed, directing the filing of an affidavit-in-opposition and extending the petitioner&#039;s response time. The Court instructed the proper officer to decide post-hearing and restricted the enforcement of any order under Section 73(9) without Court approval, indicating a potential review for an interim order based on the officer&#039;s decision.</description>
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