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    <description>Uploading notices on the GST portal was treated as valid service, but complaints of non-service and lack of actual knowledge led the Court to grant one further opportunity in the interest of natural justice. The assessment orders were set aside and the matters remanded for fresh assessment, subject to deposit of 20% of the disputed tax within the stipulated time. The writ period was directed to be excluded for limitation purposes, and all issues were left open before the Assessing Authority.</description>
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