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    <description>The assessment order was set aside and the dispute remitted to the assessing authority for fresh consideration because the taxpayer had not replied to the show cause notice or appeared for the hearing. The Court adopted its consistent approach in similar matters and directed reconsideration on merits, subject to the taxpayer filing a reply and depositing 25% of the disputed tax through the Electronic Cash Register. The impugned order was to be treated as an addendum to the show cause notice for the fresh adjudication.</description>
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