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    <description>HC allowed the writ petition challenging a tax order related to Input Tax Credit. The court found the assessing officer&#039;s conclusion regarding credit notes erroneous and inconsistent with GST principles. The impugned order was set aside for defect no.3, with directions to reassess within three months, providing the petitioner a fair opportunity for hearing.</description>
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      <description>HC allowed the writ petition challenging a tax order related to Input Tax Credit. The court found the assessing officer&#039;s conclusion regarding credit notes erroneous and inconsistent with GST principles. The impugned order was set aside for defect no.3, with directions to reassess within three months, providing the petitioner a fair opportunity for hearing.</description>
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