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    <title>2024 (11) TMI 520 - MADRAS HIGH COURT</title>
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    <description>The HC set aside an assessment order that disallowed Input Tax Credit solely based on claims being filed beyond the prescribed period under Section 16(4) of GST Acts. The court directed the assessing authority to re-do the assessment considering relevant amendments, while keeping other aspects of the order undisturbed. The petitioner was granted three weeks to submit objections upon receiving the order and amendment details. The petition was disposed of with these directions.</description>
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      <description>The HC set aside an assessment order that disallowed Input Tax Credit solely based on claims being filed beyond the prescribed period under Section 16(4) of GST Acts. The court directed the assessing authority to re-do the assessment considering relevant amendments, while keeping other aspects of the order undisturbed. The petitioner was granted three weeks to submit objections upon receiving the order and amendment details. The petition was disposed of with these directions.</description>
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