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<h1>Kerala High Court Overturns Tribunal Decision, Orders New Hearing</h1> The HC of Kerala set aside the Tribunal's decision for lack of opportunity to be heard, remanding the matter for a new hearing with a directive for timely ... - The High Court of Kerala found that the Tribunal's decision to hear and dispose of an appeal without giving the assessee an opportunity to be heard was unjust. The Court set aside the order and remanded the matter to the Tribunal for a new hearing, directing the appellant to provide authorization within two months for a timely resolution.