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    <description>HC analyzed a GST registration cancellation case involving procedural challenges and assessment orders. The court set aside the original assessment order, allowing the petitioner to contest the tax demand by remitting 10% of the disputed amount. The HC directed the tax authority to provide a personal hearing and issue a fresh order within three months, effectively suspending the distraint proceedings while ensuring due process.</description>
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      <description>HC analyzed a GST registration cancellation case involving procedural challenges and assessment orders. The court set aside the original assessment order, allowing the petitioner to contest the tax demand by remitting 10% of the disputed amount. The HC directed the tax authority to provide a personal hearing and issue a fresh order within three months, effectively suspending the distraint proceedings while ensuring due process.</description>
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