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    <title>2022 (7) TMI 914 - JHARKHAND HIGH COURT</title>
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    <description>Where a GST demand was built on supplier-related allegations, but the assessee&#039;s invoices, e-way bills and measurement slips were verified as genuine and the supplier proceedings had already been set aside for fresh consideration, the existing show cause notices, adjudication orders and demand summaries could not be sustained and were set aside. On the separate complaint of non-supply of relied upon material and inadequate opportunity, the HC restored the matter to the adjudicating authority to proceed afresh from the show cause notice stage after observing natural justice and applying the relevant law.</description>
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      <description>Where a GST demand was built on supplier-related allegations, but the assessee&#039;s invoices, e-way bills and measurement slips were verified as genuine and the supplier proceedings had already been set aside for fresh consideration, the existing show cause notices, adjudication orders and demand summaries could not be sustained and were set aside. On the separate complaint of non-supply of relied upon material and inadequate opportunity, the HC restored the matter to the adjudicating authority to proceed afresh from the show cause notice stage after observing natural justice and applying the relevant law.</description>
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