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    <description>HC set aside a GST demand order u/s 73 due to improper consideration of petitioner&#039;s detailed replies. The court found the Proper Officer failed to adequately review submitted documents and did not seek clarifications. Order was remitted for re-adjudication, with petitioner granted 30 days to file a further reply and the Proper Officer directed to pass a fresh speaking order within prescribed period.</description>
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      <description>HC set aside a GST demand order u/s 73 due to improper consideration of petitioner&#039;s detailed replies. The court found the Proper Officer failed to adequately review submitted documents and did not seek clarifications. Order was remitted for re-adjudication, with petitioner granted 30 days to file a further reply and the Proper Officer directed to pass a fresh speaking order within prescribed period.</description>
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