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    <title>2026 (11) TMI 488 - GAUHATI HIGH COURT</title>
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    <description>Separate GST penalty proceedings against a partner for input tax credit allegedly wrongly claimed by a partnership firm did not appear necessary where proceedings had also been initiated against the firm. Further action under the show-cause notice was restrained until the next returnable date. The petition and interim prayer remain pending, and no final adjudication has been made on whether separate proceedings may be initiated.</description>
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      <description>Separate GST penalty proceedings against a partner for input tax credit allegedly wrongly claimed by a partnership firm did not appear necessary where proceedings had also been initiated against the firm. Further action under the show-cause notice was restrained until the next returnable date. The petition and interim prayer remain pending, and no final adjudication has been made on whether separate proceedings may be initiated.</description>
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