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    <description>The adjudication order concerning input tax credit was set aside because the dispute needed reconsideration under Section 16 of the CGST Act as amended by the Finance Act, 2024, and the petitioner had also raised a hearing-related grievance. As the respondents did not oppose remand and agreed that the matter could be decided afresh, the court remitted the case to the adjudicating authority for a fresh decision in accordance with the amended statutory provisions after granting the petitioner an opportunity of hearing.</description>
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