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    <description>An order confirming an Input Tax Credit demand under the CGST Act was set aside because the petitioner&#039;s detailed reply and supporting documents, including invoices, e-way bills, transport records, lorry receipts and bank statements, were not duly considered. The matter was remitted for fresh consideration, with directions to take the reply on record and afford the petitioner an opportunity to produce additional material and be heard before a new decision is taken.</description>
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