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HC held that the CTO's order violated principles of natural justice by failing to provide the Company an opportunity to be heard and not addressing its legal submissions. The order lacked substantive reasoning, which is essential for a legally valid quasi-judicial decision. Consequently, the impugned demand order was set aside as it contravened procedural fairness and Section 75(4) of CGST Act, which mandates granting a hearing before adverse action. Petition allowed, order quashed.