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    <description>HC allowed the petition, holding that failure to issue a notice under Rule 142(1A) CGST Rules vitiated the assessment for want of natural justice. The impugned Order-in-Original No.70/2024-25-GST dated 25.02.2025 was set aside and the matter remanded to the assessing authority to complete assessment after issuing the necessary notice and following law. The period from the date of the impugned order until receipt of this HC order is excluded for limitation.</description>
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