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    <title>2024 (12) TMI 575 - KERALA HIGH COURT</title>
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    <description>The petitioner was initially denied input tax credit for FY 2018-19 and 2019-20 under Sec. 16(4) of the CGST/SGST Acts. However, with the introduction of Sec. 16(5), the petitioner became eligible for the credit. The HC annulled the previous orders and mandated a new decision within three months.</description>
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      <description>The petitioner was initially denied input tax credit for FY 2018-19 and 2019-20 under Sec. 16(4) of the CGST/SGST Acts. However, with the introduction of Sec. 16(5), the petitioner became eligible for the credit. The HC annulled the previous orders and mandated a new decision within three months.</description>
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