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https://www.scconline.com/blog/post/2023/12/31/cal-hc-affirms-constitutional-validity-of-section-164-of-west-bengal-goods-and-services-tax-act-2017-scc-blog/
Calcutta High Court affirms constitutional validity of Section 16(4) of W.B. GST Act, 2017; Upholds denial of Input Tax Credit
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