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    <description>The assessment order confirming the GST demand and the appellate order rejecting the appeal for delay were set aside, and the matter was remitted for fresh adjudication. Relief was made conditional on the taxpayer depositing 25% of the disputed tax through the electronic cash ledger within 30 days and filing a reply to the show cause notice, with the assessment order treated as an addendum to that notice. On compliance, the assessing authority must pass a fresh final order in accordance with law after granting a personal hearing.</description>
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