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    <description>The appellate authority set aside the order imposing tax and penalty for non-generation of an e-way bill on goods sent for repair, emphasizing the importance of adhering to procedural justice and the correct interpretation of GST provisions. The tax and penalty deposited were ordered to be refunded, and a penalty of Rs. 10,000/- was imposed on the taxpayer under Section 122 (1) of the Act.</description>
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