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    <description>DHC set aside an adjudication order dated 20.05.2022 based on a circular issued by revenue authorities. The court directed the concerned officer to recommence proceedings de novo and issue a fresh show-cause notice. The petitioner was granted liberty to raise jurisdictional issues under Section 6(2)(b) of the Central Goods and Services Tax Act, 2017, ensuring procedural fairness in the adjudication process.</description>
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