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    <description>An assessment order passed under the Tamil Nadu GST Act without considering the assessee&#039;s reply to the show cause notice was treated as procedurally defective and was set aside for fresh adjudication. The matter was remanded to the assessing authority for de novo consideration on merits, with directions for the petitioner to comply with a pre-deposit condition, credit any amount already recovered towards that deposit, and cooperate in the proceedings.</description>
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