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    <description>Input tax credit claims for an invoice or debit note relating to financial year 2018-19 were to be examined in light of section 16(5) of the CGST Act, 2017 as inserted by the Finance (No. 2) Act, 2024. The HC directed the respondent authorities to consider the petitioners&#039; claim accordingly and restrained coercive action under the impugned order until such consideration was made.</description>
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