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    <description>A GST assessment order arising from scrutiny proceedings was set aside because the petitioner had not been given a reasonable opportunity to contest the demand on merits. The Court directed a fresh consideration after the petitioner remits 10% of the disputed demand, with liberty to file a detailed reply and to be heard personally before a new order is passed. The dispute concerned tax demand stated to relate to TDS deductions made by Government departments, and the remand was made conditional on partial remittance.</description>
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      <description>A GST assessment order arising from scrutiny proceedings was set aside because the petitioner had not been given a reasonable opportunity to contest the demand on merits. The Court directed a fresh consideration after the petitioner remits 10% of the disputed demand, with liberty to file a detailed reply and to be heard personally before a new order is passed. The dispute concerned tax demand stated to relate to TDS deductions made by Government departments, and the remand was made conditional on partial remittance.</description>
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