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    <description>A GST demand confirmation was set aside where the record prima facie showed that tax may already have been discharged on the same taxable transaction under the IGST regime. The Court found that, given the invoice, credit note and the reported supply through another unit, the adjudicating authority could not sustain the order without a fresh factual examination of the petitioner&#039;s reply. The matter was remitted for reconsideration on merits, leaving the substantive issues open.</description>
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