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        Case ID :
        GST

        HC allowed the appeal u/s 107 of CGST/WBGST Act, 2017, remanding...

        High Court Overturns Tax Assessment Order, Mandates Fresh Hearing and Fair Review of Procedural Compliance

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                HC allowed the appeal u/s 107 of CGST/WBGST Act, 2017, remanding the matter back to appellate authority for adjudication on merits. The court found procedural irregularities in the original order, specifically the lack of personal hearing and premature dismissal. The bank account attachment order was set aside, noting the petitioner had already paid pre-deposit and a substantial portion of disputed tax. The appellate tribunal's non-constitution was also considered. The order mandates a fresh review of the original tax dispute, ensuring procedural fairness and adherence to statutory provisions.
                                Note: It is a system-generated summary and is for quick reference only.
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