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    <description>The HC examined a GST demand order where the petitioner claimed non-receipt of show cause notice. The court held that absence of actual notice violated principles of natural justice. It permitted the petitioner to file an appeal within 30 days, recognizing that statutory limitation should not operate harshly when a party lacks genuine knowledge of proceedings. The order was remanded for fresh adjudication, emphasizing procedural fairness in tax matters.</description>
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