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    <title>2024 (12) TMI 218 - MADRAS HIGH COURT</title>
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    <description>The court disposed of the writ petition by instructing the respondents to verify the IP address used for transactions during the disputed period to identify the source of wrongful input tax credit. A forensic examination of records was mandated, and the first respondent was directed to issue a fresh order based on the findings. Given the involvement of the Information Technology Act, 2000, the Commercial Tax Department was asked to seek assistance from the Cyber Crime Cell of the State of Tamil Nadu. The writ petition was closed without costs, concluding the matter with the specified directions for further action.</description>
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      <link>https://www.taxtmi.com/caselaws?id=762638</link>
      <description>The court disposed of the writ petition by instructing the respondents to verify the IP address used for transactions during the disputed period to identify the source of wrongful input tax credit. A forensic examination of records was mandated, and the first respondent was directed to issue a fresh order based on the findings. Given the involvement of the Information Technology Act, 2000, the Commercial Tax Department was asked to seek assistance from the Cyber Crime Cell of the State of Tamil Nadu. The writ petition was closed without costs, concluding the matter with the specified directions for further action.</description>
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