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    <title>2025 (9) TMI 46 - DELHI HIGH COURT</title>
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    <description>A writ petition challenging refund-processing orders was not rejected for alternative remedy because the challenge went to the foundation of the impugned orders. The jurisdictional question was whether the authority under the IGST Act, read with the CGST Act, could examine the admissibility of Input Tax Credit while processing a refund claim; that issue was considered fit for further consideration. The preliminary objection was overruled, and notice was issued with directions for pleadings in the connected writ petition.</description>
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      <description>A writ petition challenging refund-processing orders was not rejected for alternative remedy because the challenge went to the foundation of the impugned orders. The jurisdictional question was whether the authority under the IGST Act, read with the CGST Act, could examine the admissibility of Input Tax Credit while processing a refund claim; that issue was considered fit for further consideration. The preliminary objection was overruled, and notice was issued with directions for pleadings in the connected writ petition.</description>
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