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    <description>The partnership firm engaged in construction activities sought a mandamus for excess Input Tax Credit (ITC) refund under the Punjab Value Added Tax Act. The court directed timely resolution of the rectification application, emphasizing fair hearing rights. The judgment aimed to address procedural delays and ensure compliance with legal provisions, emphasizing transparency and accountability in decision-making for timely redressal of the petitioner&#039;s grievances.</description>
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      <description>The partnership firm engaged in construction activities sought a mandamus for excess Input Tax Credit (ITC) refund under the Punjab Value Added Tax Act. The court directed timely resolution of the rectification application, emphasizing fair hearing rights. The judgment aimed to address procedural delays and ensure compliance with legal provisions, emphasizing transparency and accountability in decision-making for timely redressal of the petitioner&#039;s grievances.</description>
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