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    <title>Department cannot pass adverse orders without reasonable opportunity of hearing</title>
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    <description>Adjudicating authorities must not pass any adverse order without affording a reasonable opportunity to be heard. The challenged orders were unreasoned, reproduced proposed demands from Show Cause Notices, dismissed taxpayer responses without consideration, and were issued in the final days of the extended limitation period; these procedural defects engage the requirement of a hearing and reasoned decision-making in tax adjudication.</description>
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