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    <description>The court quashed the tax and penalty demand due to procedural breaches, directing authorities to provide a hearing opportunity to the petitioner. The court emphasized adherence to due process, instructing a speaking order within four months and adjusting any deposited amounts accordingly. The judgment stressed the significance of fair hearings before imposing tax liabilities and penalties, ensuring procedural compliance and granting relief to the petitioner.</description>
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      <description>The court quashed the tax and penalty demand due to procedural breaches, directing authorities to provide a hearing opportunity to the petitioner. The court emphasized adherence to due process, instructing a speaking order within four months and adjusting any deposited amounts accordingly. The judgment stressed the significance of fair hearings before imposing tax liabilities and penalties, ensuring procedural compliance and granting relief to the petitioner.</description>
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