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    <description>Special audit proceedings under the CGST Act require a reply to the audit report and an opportunity of hearing before further departmental action. The High Court permitted withdrawal of the petition with liberty to file a reply to the special audit report within 10 days, after which the GST Department must grant a hearing and proceed in accordance with law. The text reflects that the scheme of special audit supports an assessee&#039;s request to respond to the report before consequential steps are taken.</description>
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