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    <title>2025 (5) TMI 542 - CALCUTTA HIGH COURT</title>
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    <description>An ex parte adjudication order was set aside because the petitioner had not been able to present its case before the adjudicating authority. As the dispute involved issues requiring examination of both facts and law, the HC declined to determine the tax liability in writ jurisdiction and directed that the matter be reconsidered by the adjudicating authority. The petitioner was required to file a reply to the show-cause notice, and the authority was ordered to pass a fresh, reasoned decision after granting a hearing.</description>
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      <description>An ex parte adjudication order was set aside because the petitioner had not been able to present its case before the adjudicating authority. As the dispute involved issues requiring examination of both facts and law, the HC declined to determine the tax liability in writ jurisdiction and directed that the matter be reconsidered by the adjudicating authority. The petitioner was required to file a reply to the show-cause notice, and the authority was ordered to pass a fresh, reasoned decision after granting a hearing.</description>
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