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of <h1>Bombay High Court Allows Appeal, Orders Partial Refund in GST Case, Highlights Taxpayer Rights and Administrative Efficiency.</h1> The Bombay High Court case '2023 (12) TMI 72' involves complex issues under the Central Goods and Services Tax Act 2017. The adjudicating officer initially dropped a demand for inadmissible input tax credit of Rs. 206,346,994 under Section 74, along with associated interest and penalties. However, a penalty of the same amount was imposed under Section 122(1)(vii). The court allowed the petitioner to appeal under Section 107 and directed a partial refund, highlighting the balance between legal procedures and taxpayer rights. The case emphasizes the need for administrative efficiency and clarity in tax law application.
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