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    <title>GST Litigation in India: An Emerging Reality</title>
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    <description>GST litigation is intrinsic to the GST framework because complex statutory provisions, frequent regulatory changes, and portal-driven compliance produce interpretational and technical disputes. Central operative issues are Input Tax Credit controversies-eligibility, supplier non-compliance, timing and blocked credits-alongside classification and rate disputes. Procedural strictness in filings and documentation often yields demands, reversals and penalties, while layered adjudicatory forums and the pending appellate tribunal shape resolution pathways.</description>
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