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    <description>The court allowed the challenge to the disallowance of input tax credit under the DVAT Act and default assessment notices. It noted conflicting orders and the withdrawal of the impugned order by the OHA. The assessment was deemed time-barred, leading to the setting aside of the impugned order for a fresh decision within twelve weeks. The court directed prompt resolution by the OHA, ensuring fairness and timeliness in addressing the issues raised.</description>
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