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    <title>2026 (3) TMI 577 - KARNATAKA HIGH COURT</title>
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    <description>Petition concerns rejection of TRAN credits where adjudicating orders relied on non matching input quantities/values and absence of detailed stock and invoice records. The subsequent production of documents and CA certified stock, invoices and sales registers led to a procedural fairness requirement: the impugned rejections are set aside and the matters remitted for fresh adjudication so the Authority can verify the newly produced evidence and determine validity of TRAN credits. All substantive contentions were left open for reconsideration on the fresh record.</description>
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