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    <description>Assessment and consequential recovery orders were set aside because notices and the hearing intimation were uploaded only on the GST portal and were not effectively brought to the assessee&#039;s notice, so no reply was filed and no meaningful personal hearing was given. The adjudication was treated as ex parte, and the defect was held to go to the root of the proceedings as a breach of natural justice. The matter was remanded for fresh consideration in accordance with law, and consequential treatment of the bank attachment was directed after compliance with the payment direction.</description>
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