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    <description>HC set aside a GST demand order u/s 73 due to improper consideration of taxpayer&#039;s reply. The court found the Proper Officer failed to adequately review submitted documents and did not provide specific opportunities to address deficiencies. The case was remitted for re-adjudication, with the petitioner granted 30 days to file a supplementary reply and the Officer directed to issue a fresh speaking order after personal hearing.</description>
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