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    <description>Madras HC allowed the writ petition challenging reversal of Input Tax Credit (ITC) claims and imposition of tax, penalty and interest. Following precedent in Sri Ganapathi Pandi Industries case, the court quashed the impugned orders regarding ITC claims that were barred by limitation under Section 16(4) of CGST Act 2017 but fell within the prescribed period under Section 16(5) of the same Act.</description>
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