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    <description>Input tax credit was denied and tax, interest and penalty were confirmed because the assessment orders rested on unrebutted factual defects: the agreement was not produced in original, its date did not match the purchase date of the stamp paper, and the invoice was issued after cancellation of the supplier&#039;s GST registration. In writ jurisdiction, no infirmity was shown in those factual conclusions, so the tax proposal was left undisturbed and the denial of ITC was sustained.</description>
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