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HC set aside impugned orders related to GST assessment and rectification petition under Section 161 of GST Act due to lack of reasoned decision-making and violation of natural justice principles. The original orders failed to address petitioner's objections with proper justification. Respondent authority committed to conducting fresh assessment with due process. Court mandated issuance of speaking order after providing reasonable hearing opportunity to petitioner, considering their reply and supporting documentation. Matter remanded for reassessment in compliance with procedural fairness requirements.
HC set aside impugned orders related to GST assessment and rectification petition under Section 161 of GST Act due to lack of reasoned decision-making and violation of natural justice principles. The original orders failed to address petitioner's objections with proper justification. Respondent authority committed to conducting fresh assessment with due process. Court mandated issuance of speaking order after providing reasonable hearing opportunity to petitioner, considering their reply and supporting documentation. Matter remanded for reassessment in compliance with procedural fairness requirements.
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