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    <title>2024 (5) TMI 827 - DELHI HIGH COURT</title>
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    <description>HC found the tax department&#039;s order under Section 73 of GST Act unsustainable. The Proper Officer failed to adequately consider the petitioner&#039;s detailed reply and supporting documents. The impugned order was set aside, with the Show Cause Notice remitted for re-adjudication. The petitioner was granted 30 days to file a further reply, and the Proper Officer was directed to provide a personal hearing and pass a fresh speaking order.</description>
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      <description>HC found the tax department&#039;s order under Section 73 of GST Act unsustainable. The Proper Officer failed to adequately consider the petitioner&#039;s detailed reply and supporting documents. The impugned order was set aside, with the Show Cause Notice remitted for re-adjudication. The petitioner was granted 30 days to file a further reply, and the Proper Officer was directed to provide a personal hearing and pass a fresh speaking order.</description>
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