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    <description>HC set aside an order under CGST Act SS 140 regarding input tax credit transition due to lack of personal hearing. The court remanded the matter for reconsideration, directing respondent to provide reasonable opportunity to petitioner, including a personal hearing, and issue a fresh order within two months. No costs were imposed.</description>
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      <description>HC set aside an order under CGST Act SS 140 regarding input tax credit transition due to lack of personal hearing. The court remanded the matter for reconsideration, directing respondent to provide reasonable opportunity to petitioner, including a personal hearing, and issue a fresh order within two months. No costs were imposed.</description>
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