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    <description>The court set aside the assessment order disallowing input-tax credit claimed by the petitioner, emphasizing the importance of providing a fair opportunity to be heard. The court directed the tax authority to issue a fresh notice, allowing the petitioner to present their case and have an oral hearing within a specified timeframe. The judgment highlights the necessity for procedural fairness and adherence to legal principles in tax assessment matters, underscoring the significance of transparency, notice, and the right to be heard in administrative proceedings.</description>
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