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HC found a violation of natural justice where respondent issued a personal hearing notice before reply deadline and subsequently passed an order without considering petitioner's detailed reply. The impugned order was contrary to Section 75(4) of GST Act, as the petitioner was not provided a meaningful opportunity to be heard. The HC set aside the order dated 30.04.2024 and remanded the matter for fresh consideration, ensuring procedural fairness and adherence to principles of natural justice in administrative proceedings.
HC found a violation of natural justice where respondent issued a personal hearing notice before reply deadline and subsequently passed an order without considering petitioner's detailed reply. The impugned order was contrary to Section 75(4) of GST Act, as the petitioner was not provided a meaningful opportunity to be heard. The HC set aside the order dated 30.04.2024 and remanded the matter for fresh consideration, ensuring procedural fairness and adherence to principles of natural justice in administrative proceedings.
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