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    <description>An order must adhere to the allegations in the Show Cause Notice and contain adequate reasons; the impugned SCN alleged incorrect Input Tax Credit due to the supplier&#039;s cancelled registration and reconciliation discrepancies, but the adjudicating order failed to conclude that the supplier had not paid tax and lacked sufficient reasoning, prompting a requirement for evidence of receipt of supplies and noting the availability of appeal against the unreasoned order.</description>
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