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    <title>2025 (10) TMI 790 - ORISSA HIGH COURT</title>
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    <description>ORISSA HC declined to interfere with administrative action blocking input tax credit, holding that the statutory authority is seised of ongoing investigation into transactions with the named suppliers and factual adjudication lies with that authority. The court refused to make factual findings or direct unblocking of the electronic credit ledger, noting the ledger was blocked only insofar as certain claimed credits and that no prejudice to the petitioner during the DGGI investigation was shown. The writ petition was dismissed as misconceived and premature.</description>
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      <description>ORISSA HC declined to interfere with administrative action blocking input tax credit, holding that the statutory authority is seised of ongoing investigation into transactions with the named suppliers and factual adjudication lies with that authority. The court refused to make factual findings or direct unblocking of the electronic credit ledger, noting the ledger was blocked only insofar as certain claimed credits and that no prejudice to the petitioner during the DGGI investigation was shown. The writ petition was dismissed as misconceived and premature.</description>
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