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    <description>The court dismissed the writ petitions due to delay and laches in challenging the assessment orders for specific years but allowed the petitioner to appeal to the First Appellate Authority regarding the denial of input tax credit within a specified timeframe. The decision highlighted the significance of timely legal actions and adherence to statutory requirements in tax-related issues.</description>
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      <description>The court dismissed the writ petitions due to delay and laches in challenging the assessment orders for specific years but allowed the petitioner to appeal to the First Appellate Authority regarding the denial of input tax credit within a specified timeframe. The decision highlighted the significance of timely legal actions and adherence to statutory requirements in tax-related issues.</description>
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