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    <title>2025 (10) TMI 544 - BOMBAY HIGH COURT</title>
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    <description>HC declined to quash central tax notices challenging denial of CGST credit for 2017-2018 to 2022-2023. For 2017-2018 and 2018-2019, HC permitted Petitioner to furnish all relevant details, including State Authority orders and information on pending appeals, and directed Central Authorities to consider Petitioner&#039;s contentions, including reliance on SC&#039;s decision in Armour Security (India) Ltd., on merits and in accordance with law. For the remaining years, HC held that no jurisdictional bar applied and allowed Central Authorities to proceed with the notices on merits. The petition was disposed of without interfering with the impugned notices.</description>
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      <description>HC declined to quash central tax notices challenging denial of CGST credit for 2017-2018 to 2022-2023. For 2017-2018 and 2018-2019, HC permitted Petitioner to furnish all relevant details, including State Authority orders and information on pending appeals, and directed Central Authorities to consider Petitioner&#039;s contentions, including reliance on SC&#039;s decision in Armour Security (India) Ltd., on merits and in accordance with law. For the remaining years, HC held that no jurisdictional bar applied and allowed Central Authorities to proceed with the notices on merits. The petition was disposed of without interfering with the impugned notices.</description>
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