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    <title>2025 (1) TMI 1077 - MADRAS HIGH COURT</title>
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    <description>HC set aside the order disallowing the petitioner&#039;s input tax credit under Section 17(5) of the GST Act because the respondent failed to specify which clause of Section 17(5) was attracted. The matter is remitted to the respondent to issue a notice identifying the specific clause, afford the petitioner a reasonable opportunity to respond, and then proceed in accordance with law. Petition disposed.</description>
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      <title>2025 (1) TMI 1077 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=765013</link>
      <description>HC set aside the order disallowing the petitioner&#039;s input tax credit under Section 17(5) of the GST Act because the respondent failed to specify which clause of Section 17(5) was attracted. The matter is remitted to the respondent to issue a notice identifying the specific clause, afford the petitioner a reasonable opportunity to respond, and then proceed in accordance with law. Petition disposed.</description>
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