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    <description>HC resolved the dispute by directing respondent to review input tax credit (ITC) claim based on CBIC circular. The court found the petition premature but instructed respondent to consider petitioner&#039;s objections within three weeks, ensuring fair assessment of ITC claim under Section 16(4) of CGST Act. The circular&#039;s interpretation was deemed relevant in determining ITC availment timing.</description>
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      <description>HC resolved the dispute by directing respondent to review input tax credit (ITC) claim based on CBIC circular. The court found the petition premature but instructed respondent to consider petitioner&#039;s objections within three weeks, ensuring fair assessment of ITC claim under Section 16(4) of CGST Act. The circular&#039;s interpretation was deemed relevant in determining ITC availment timing.</description>
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