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    <description>The court granted the prayer for the issuance of a writ of certiorari to quash Assessment Orders and demand notices for two Assessment Years. It directed the exclusion of the period spent pursuing the petition for limitation purposes and emphasized the acceptance of hard copy appeals under the Bihar Goods and Service Tax Act, 2017. The court stressed expeditious consideration and decision on appeals by the appropriate authority, ensuring the petitioner&#039;s rights were protected despite delays. The expectation was set for a prompt and fair resolution of the appeal without unnecessary adjournments.</description>
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