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    <description>An assessment order was set aside for breach of natural justice where the taxpayer had not filed objections to the tax proposal and claimed lack of awareness because GST compliance had been handled by an auditor. The Court held that the matter could be reopened in the interests of justice, but only on terms that protected the revenue. The petitioner was permitted to file a reply, receive a reasonable opportunity including personal hearing, and the respondent was directed to pass a fresh order after such participation, subject to deposit of part of the disputed demand.</description>
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