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      <description>The impugned communication was treated as a show-cause notice requiring the taxpayer to to proposed tax liability, input tax credit curtailment, and proposed penalty, rather than as a final quantified demand. The taxpayer was allowed to raise all legal and factual objections before the competent authority, including objections to initiation of proceedings and penalty. Coercive recovery was restrained until the authority heard the taxpayer and passed a final decision on the notice.</description>
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