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    <description>HC set aside the Assessment Order for AY 2020-2021 related to Input Tax Credit (ITC) availment. The case was remitted back to the respondent for reconsideration, with directions to hear the petitioner and pass fresh orders within 45 days. The petitioner was allowed to submit additional representations before the specified date, and the writ petition was allowed without costs.</description>
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      <description>HC set aside the Assessment Order for AY 2020-2021 related to Input Tax Credit (ITC) availment. The case was remitted back to the respondent for reconsideration, with directions to hear the petitioner and pass fresh orders within 45 days. The petitioner was allowed to submit additional representations before the specified date, and the writ petition was allowed without costs.</description>
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