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    <title>2025 (1) TMI 405 - MADRAS HIGH COURT</title>
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    <description>The court set aside the impugned order, allowing the petitioner to submit additional evidence to rectify discrepancies in their GST filings upon payment of 25% of the disputed taxes. The petitioner was granted the opportunity to address issues related to the reversal of ineligible and excess Input Tax Credit (ITC), discrepancies between GSTR 3B and GSTR 2A/1, and reversal of credit notes and blocked ITC. The court emphasized the importance of proper documentation for ITC claims and compliance with GST regulations, providing conditional relief to facilitate compliance. If the petitioner fails to comply, the original order will be restored.</description>
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    <pubDate>Thu, 05 Dec 2024 00:00:00 +0530</pubDate>
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      <title>2025 (1) TMI 405 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=764343</link>
      <description>The court set aside the impugned order, allowing the petitioner to submit additional evidence to rectify discrepancies in their GST filings upon payment of 25% of the disputed taxes. The petitioner was granted the opportunity to address issues related to the reversal of ineligible and excess Input Tax Credit (ITC), discrepancies between GSTR 3B and GSTR 2A/1, and reversal of credit notes and blocked ITC. The court emphasized the importance of proper documentation for ITC claims and compliance with GST regulations, providing conditional relief to facilitate compliance. If the petitioner fails to comply, the original order will be restored.</description>
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      <pubDate>Thu, 05 Dec 2024 00:00:00 +0530</pubDate>
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