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    <description>HC allowed appeal challenging dismissal of writ petition filed after 20 months. Court found genuine reasons for delay, including advocate&#039;s death and document difficulties. Regarding e-way bill violation, HC determined no tax evasion intent when goods were transferred due to vehicle breakdown. Court quashed tax and penalty orders, directing authorities to refund collected amounts within 12 weeks.</description>
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      <description>HC allowed appeal challenging dismissal of writ petition filed after 20 months. Court found genuine reasons for delay, including advocate&#039;s death and document difficulties. Regarding e-way bill violation, HC determined no tax evasion intent when goods were transferred due to vehicle breakdown. Court quashed tax and penalty orders, directing authorities to refund collected amounts within 12 weeks.</description>
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