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    <title>Order liable to be set aside when no reasonable opportunity to submit reply is provided to Assessee after issuance of SCN</title>
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    <description>Failure to provide a reasonable opportunity to reply where a show cause notice is served by email on the same day as the scheduled personal hearing precludes meaningful response to allegations about purchases from a non existent supplier and proposed blocking of input tax credit; the administrative order premised on such defective opportunity must be set aside and the authority should afford a fresh, reasonable opportunity including personal hearing before proceeding further.</description>
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