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    <description>Discrepancies concerning IGST utilisation in returns and differences in taxable value of invoices required verification from departmental portal data and return records, so they were not fit for final appellate determination on the material before the court. The findings relating to serial nos. 6, 7, 8 and 9 were set aside, and the matter was remanded to the adjudicating authority for fresh decision after record verification and grant of personal hearing.</description>
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