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    <title>GSTAT is in place. Writs are still entertained and adjudication orders are being quashed.</title>
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    <description>Writ petitions continue to be entertained in GST matters despite the GST Appellate Tribunal, particularly where there is a patent error in rejection of the first appeal. The discussion highlights a limitation dispute where the appeal was filed within the condonable period, and a High Court held that the appellate authority had erred in treating it as time-barred. It also states the settled principle that bona fide purchasers cannot be denied input tax credit merely because the supplier defaulted, unless there is material showing collusion or lack of bona fides.</description>
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      <description>Writ petitions continue to be entertained in GST matters despite the GST Appellate Tribunal, particularly where there is a patent error in rejection of the first appeal. The discussion highlights a limitation dispute where the appeal was filed within the condonable period, and a High Court held that the appellate authority had erred in treating it as time-barred. It also states the settled principle that bona fide purchasers cannot be denied input tax credit merely because the supplier defaulted, unless there is material showing collusion or lack of bona fides.</description>
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