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    <description>An assessment based on non-response to a show cause notice was set aside because the assessee claimed the notices and order were communicated only through the GST portal and it had no effective opportunity to contest the tax demand. The HC held that, in view of the alleged lack of effective communication and participation, the matter required reconsideration with an opportunity to file a reply and be heard. The assessment was remitted for fresh consideration subject to payment of 10% of the disputed tax demand as a condition for restoration.</description>
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