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    <description>The High Court allowed the petitioner, a trading business owner, to file appeals against assessment orders for 2011-12 and 2013-14, due to a consultant&#039;s fraudulent actions. The Court waived the pre-deposit requirement, halted coercive recovery, and directed an impartial appellate authority to decide the appeals independently, emphasizing fair treatment and addressing fraud claims.</description>
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      <description>The High Court allowed the petitioner, a trading business owner, to file appeals against assessment orders for 2011-12 and 2013-14, due to a consultant&#039;s fraudulent actions. The Court waived the pre-deposit requirement, halted coercive recovery, and directed an impartial appellate authority to decide the appeals independently, emphasizing fair treatment and addressing fraud claims.</description>
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