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    <title>Overlap of tax assessments requires remand for fresh adjudication; taxpayers must particularize and substantiate pre GST transactions.</title>
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    <description>Order sets aside impugned adjudication and remits the matter for fresh merit determination, directing the respondent to take into account the State Authority&#039;s order for the same tax period. Petitioner must particularize each pre GST transaction alleged to have been subject to Service Tax/VAT, substantiate claims with annexures (mere filing inadequate), and file a proper reply treating the prior Order in Original as an addendum to the Show Cause Notice within thirty days. A personal hearing is to be afforded before any final order is passed.</description>
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      <description>Order sets aside impugned adjudication and remits the matter for fresh merit determination, directing the respondent to take into account the State Authority&#039;s order for the same tax period. Petitioner must particularize each pre GST transaction alleged to have been subject to Service Tax/VAT, substantiate claims with annexures (mere filing inadequate), and file a proper reply treating the prior Order in Original as an addendum to the Show Cause Notice within thirty days. A personal hearing is to be afforded before any final order is passed.</description>
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