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    <description>Input tax credit was denied after the assessee did not respond to portal-uploaded intimation and show-cause notice. The material notes that the assessee sought to establish, through documents, that the transactions occurred before cancellation of the supplier&#039;s registration. It describes a further opportunity to substantiate those transactions through time-bound document filing and deposit of a reasonable part of the disputed demand. The assessment was set aside and remitted for fresh consideration subject to the stipulated deposit.</description>
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