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    <description>HC dismissed appeals challenging a Single Judge&#039;s order regarding input tax credit. The Court condoned delay in filing appeals and directed the appellant authority to verify documents, conduct a personal hearing, and adjudicate the dispute within four weeks. The Court emphasized procedural fairness without addressing substantive merits of the case, allowing respondents to present their arguments before the concerned authority.</description>
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      <description>HC dismissed appeals challenging a Single Judge&#039;s order regarding input tax credit. The Court condoned delay in filing appeals and directed the appellant authority to verify documents, conduct a personal hearing, and adjudicate the dispute within four weeks. The Court emphasized procedural fairness without addressing substantive merits of the case, allowing respondents to present their arguments before the concerned authority.</description>
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