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    <description>Assessment orders were set aside and the matter remanded for fresh adjudication because the notices and orders were uploaded on the GST portal without effective service, leaving the taxpayer without an opportunity to participate. The court also noted the taxpayer&#039;s contention that the disputed tax had already been remitted, and the revenue did not oppose remand subject to verification of payment. One final opportunity was directed for filing objections and a personal hearing before reconsideration of the assessment.</description>
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      <description>Assessment orders were set aside and the matter remanded for fresh adjudication because the notices and orders were uploaded on the GST portal without effective service, leaving the taxpayer without an opportunity to participate. The court also noted the taxpayer&#039;s contention that the disputed tax had already been remitted, and the revenue did not oppose remand subject to verification of payment. One final opportunity was directed for filing objections and a personal hearing before reconsideration of the assessment.</description>
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