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    <description>The court quashed the impugned order issued under Section 73 of the Goods and Service Tax Act, 2017, due to procedural irregularities, including improper communication and uploading of notices. The court directed the Assessing Officer to issue a fresh notice to the petitioner, ensuring a minimum of 15 days&#039; clear notice for compliance, and to conduct further proceedings in accordance with the law. The decision was influenced by a precedent where similar procedural errors were acknowledged, granting the petitioner the benefit of doubt.</description>
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