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    <description>An GST assessment order was set aside because the taxpayer alleged non-service of the GST DRC-01 notice and lack of personal hearing, while the department relied on upload of notice and the statutory appeal remedy. The HC held that the order required interference, treated it as an addendum to the earlier notice, and directed that the taxpayer be given an opportunity to respond before a fresh merits-based adjudication. The matter was remitted for reconsideration after notice and reply opportunity.</description>
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      <description>An GST assessment order was set aside because the taxpayer alleged non-service of the GST DRC-01 notice and lack of personal hearing, while the department relied on upload of notice and the statutory appeal remedy. The HC held that the order required interference, treated it as an addendum to the earlier notice, and directed that the taxpayer be given an opportunity to respond before a fresh merits-based adjudication. The matter was remitted for reconsideration after notice and reply opportunity.</description>
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