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    <description>The assessment order was set aside for breach of natural justice where the show cause notice and order were communicated only through the GST portal, and the matter was remanded for fresh consideration on the disputed Input Tax Credit demand. The assessee was allowed to contest the demand on merits, with liberty to file a reply and receive a fresh personal hearing before a new assessment order is passed. The remand was made conditional on payment of 10% of the disputed tax demand.</description>
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      <description>The assessment order was set aside for breach of natural justice where the show cause notice and order were communicated only through the GST portal, and the matter was remanded for fresh consideration on the disputed Input Tax Credit demand. The assessee was allowed to contest the demand on merits, with liberty to file a reply and receive a fresh personal hearing before a new assessment order is passed. The remand was made conditional on payment of 10% of the disputed tax demand.</description>
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