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    <description>Non-consideration of specific submissions and material filed at personal hearing rendered the appellate order unsustainable, while the ex parte adjudication order under GST law caused prejudice by denying an effective opportunity of hearing. Both orders were set aside and the matter was remanded to the reply stage of the show-cause notice, with all contentions kept open. Relief was made subject to costs because of the taxpayer&#039;s failure to diligently pursue the proceedings.</description>
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      <description>Non-consideration of specific submissions and material filed at personal hearing rendered the appellate order unsustainable, while the ex parte adjudication order under GST law caused prejudice by denying an effective opportunity of hearing. Both orders were set aside and the matter was remanded to the reply stage of the show-cause notice, with all contentions kept open. Relief was made subject to costs because of the taxpayer&#039;s failure to diligently pursue the proceedings.</description>
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