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    <description>The Court set aside the Best Judgment Assessment Order and Demand Notice due to lack of proper notice to the petitioner, remitting the matter for reconsideration. The petitioner was directed to deposit 20% of the demand within two weeks and inform authorities by email, allowing an opportunity to contest the assessment. Compliance with procedural requirements and ensuring a fair opportunity to contest assessments were highlighted by the Court in disposing of the writ petition.</description>
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