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    <description>The HC of Calcutta upheld a show-cause notice under CGST Act, Section 73(1), directing petitioners to file a reply within seven days. The court mandated the adjudicating authority to consider the response, provide a reasoned order after personal hearing within four weeks, and follow the precedent set in a previous Division Bench judgment, while preserving the right to proceed if petitioners fail to respond timely.</description>
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