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    <title>Erroneous assumption of facts while passing orders under GST</title>
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    <description>A GST show-cause notice invoking section 74 was issued based on an erroneous assumption of facts despite the taxpayer having filed returns and paid the tax; notices were posted on the portal and went unnoticed, adjudication imposed tax, interest and penalty, and appeal treatment focused on form non-filing rather than verifying factual compliance, raising concerns about administrative verification, service of notices, cancellation of registration despite compliance, and institutional accountability.</description>
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