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    <description>Notice and hearing opportunity were found adequate because the assessee had received the intimation, show cause notice and reminder for personal hearing, and did not avail the opportunity; principles of natural justice were therefore not violated. The dispute also depended substantially on proof of purchase and receipt of goods through invoices, e-way bills, payment proof, lorry receipts and delivery documents, which were not produced. In view of that evidentiary gap and the availability of a statutory appellate remedy, writ interference was declined and the merits were left to be pursued in appeal.</description>
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