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    <description>Blocked input tax credit and reverse-charge tax liabilities admitted and paid leave consequential interest and penalty exposure. Turnover reflected in Form 26AS but omitted from GST returns requires merits examination through the statutory appellate process rather than writ review. The appellate remedy remains available for resolving the alleged unreported-turnover discrepancy.</description>
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      <description>Blocked input tax credit and reverse-charge tax liabilities admitted and paid leave consequential interest and penalty exposure. Turnover reflected in Form 26AS but omitted from GST returns requires merits examination through the statutory appellate process rather than writ review. The appellate remedy remains available for resolving the alleged unreported-turnover discrepancy.</description>
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