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    <description>An adjudication order under section 74 was challenged because it summarily rejected the taxpayer&#039;s reply without dealing with the contentions raised or recording reasons on the merits. The order was treated as ex facie unreasoned, since it did not engage with the response to the show cause notice. On that basis, the matter was remanded for fresh adjudication with an opportunity of hearing and a speaking order by the adjudicating authority.</description>
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      <description>An adjudication order under section 74 was challenged because it summarily rejected the taxpayer&#039;s reply without dealing with the contentions raised or recording reasons on the merits. The order was treated as ex facie unreasoned, since it did not engage with the response to the show cause notice. On that basis, the matter was remanded for fresh adjudication with an opportunity of hearing and a speaking order by the adjudicating authority.</description>
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