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    <description>HC set aside tax assessment order challenging discrepancy in Input Tax Credit (ITC) between GSTR 2A and 3B for FY 2017-2018. Order exceeded show cause notice scope. Court directed respondent to treat order as new show cause notice, allowing petitioner three weeks to reply and issue fresh order within three months. Bank attachment was lifted without imposing costs.</description>
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      <description>HC set aside tax assessment order challenging discrepancy in Input Tax Credit (ITC) between GSTR 2A and 3B for FY 2017-2018. Order exceeded show cause notice scope. Court directed respondent to treat order as new show cause notice, allowing petitioner three weeks to reply and issue fresh order within three months. Bank attachment was lifted without imposing costs.</description>
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