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    <description>Consent-based remand for fresh GST adjudication after expiry of the statutory appellate limitation was made conditional on deposit of 25% of the disputed tax and submission of a reply with supporting documents. The impugned order was to operate as an addendum to the show cause notice, enabling adjudication on merits. Bank attachment was to be vacated upon compliance, unless arrears existed for another tax period. Failure to meet the pre-deposit and reply conditions permitted recovery proceedings after due notice.</description>
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      <description>Consent-based remand for fresh GST adjudication after expiry of the statutory appellate limitation was made conditional on deposit of 25% of the disputed tax and submission of a reply with supporting documents. The impugned order was to operate as an addendum to the show cause notice, enabling adjudication on merits. Bank attachment was to be vacated upon compliance, unless arrears existed for another tax period. Failure to meet the pre-deposit and reply conditions permitted recovery proceedings after due notice.</description>
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