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    <title>2024 (5) TMI 50 - DELHI HIGH COURT</title>
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    <description>The HC found that the Proper Officer did not adequately consider the petitioner&#039;s detailed reply to a GST demand notice under Section 73. The court set aside the impugned order, remitting the show cause notice for re-adjudication, and directed the Proper Officer to provide a personal hearing and pass a fresh order within the prescribed period, allowing the petitioner 30 days to file a further reply.</description>
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      <description>The HC found that the Proper Officer did not adequately consider the petitioner&#039;s detailed reply to a GST demand notice under Section 73. The court set aside the impugned order, remitting the show cause notice for re-adjudication, and directed the Proper Officer to provide a personal hearing and pass a fresh order within the prescribed period, allowing the petitioner 30 days to file a further reply.</description>
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