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    <title>Proceedings are to be re-adjudicated when no detailed order is uploaded by Revenue Department</title>
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    <description>Where a revenue authority issues a summary show-cause order but fails to upload the signed detailed order on the portal, the assessment is procedurally defective and must be reopened. The taxpayer is entitled to file an additional reply and to a personal hearing, and the revenue authority must re-adjudicate and pass fresh orders on merit in accordance with law.</description>
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      <description>Where a revenue authority issues a summary show-cause order but fails to upload the signed detailed order on the portal, the assessment is procedurally defective and must be reopened. The taxpayer is entitled to file an additional reply and to a personal hearing, and the revenue authority must re-adjudicate and pass fresh orders on merit in accordance with law.</description>
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