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    <title>Writ allows refund or electronic cash ledger credit after seizure quashed; petitioner entitled to restitution or tax-credit relief</title>
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    <description>Writ petition challenging seizure of goods and imposition of tax and penalty is allowed. The HC quashed the impugned order and, relying on this Court&#039;s prior decision and applicable CBIC guidance, directed the respondent to either refund amounts paid by the petitioner or permit adjustment by crediting the petitioner&#039;s electronic cash ledger for future tax liability; the order has not been appealed and the issue has attained finality. Consequently, the petitioner is entitled to restitution or tax-credit relief as directed, and the writ issues accordingly.</description>
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    <pubDate>Mon, 08 Sep 2025 13:37:08 +0530</pubDate>
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      <title>Writ allows refund or electronic cash ledger credit after seizure quashed; petitioner entitled to restitution or tax-credit relief</title>
      <link>https://www.taxtmi.com/highlights?id=92326</link>
      <description>Writ petition challenging seizure of goods and imposition of tax and penalty is allowed. The HC quashed the impugned order and, relying on this Court&#039;s prior decision and applicable CBIC guidance, directed the respondent to either refund amounts paid by the petitioner or permit adjustment by crediting the petitioner&#039;s electronic cash ledger for future tax liability; the order has not been appealed and the issue has attained finality. Consequently, the petitioner is entitled to restitution or tax-credit relief as directed, and the writ issues accordingly.</description>
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      <pubDate>Mon, 08 Sep 2025 13:37:08 +0530</pubDate>
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