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    <title>2026 (5) TMI 123 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Assessment orders issued without a Document Identification Number were treated as vitiated by an inherent defect, and the Court set them aside. Balancing the defect against revenue protection and GST administration, the matter was remanded to the assessing authority for fresh orders after granting due opportunity of hearing. The challenge was entertained on a condition that the petitioner deposit part of the disputed tax, reflecting the Court&#039;s approach of allowing reconsideration while safeguarding the revenue interest.</description>
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