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    <description>An ex parte GST adjudication under the CGST Act was set aside because no effective opportunity was given to reply to the show cause notice, and the resulting civil consequences justified remand for fresh consideration after a reply. The High Court also directed that the later notice, which covered overlapping subject matter and was still at the reply stage, be clubbed with the remitted proceedings so both matters could be considered together by the same authority and parallel adjudication avoided.</description>
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      <description>An ex parte GST adjudication under the CGST Act was set aside because no effective opportunity was given to reply to the show cause notice, and the resulting civil consequences justified remand for fresh consideration after a reply. The High Court also directed that the later notice, which covered overlapping subject matter and was still at the reply stage, be clubbed with the remitted proceedings so both matters could be considered together by the same authority and parallel adjudication avoided.</description>
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