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    <description>The court set aside the impugned order due to non-compliance with Rule 142 of the CG&amp;amp;ST Rules, 2017, emphasizing procedural adherence to avoid prejudice. The decision did not address the case&#039;s merits, directing the respondent to restart proceedings in line with Rule 142 and other procedural requirements within twelve weeks. The ruling underscored the importance of following statutory rules in tax matters to protect taxpayers&#039; rights and ensure a fair resolution.</description>
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