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    <title>Demand order passed without considering the reply to the SCN is not sustainable</title>
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      <description>A tax demand order was quashed because the authority did not reference or consider the taxpayer&#039;s written reply to the show cause notice, despite receipt of that reply; this procedural failure breached principles of natural justice. The matter was remitted for fresh consideration, directing the revenue to reassess the demand on merits, consider the reply, and provide an opportunity of hearing in accordance with procedural fairness.</description>
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