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    <title>2019 (4) TMI 1247 - GUJARAT HIGH COURT</title>
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    <description>The court addressed two main issues in the case: the breach of natural justice principles in passing an order under section 130 of the Central Goods and Services Tax Act, 2017, and the lack of relevant dates and notings in the file maintained by a Government authority. The court emphasized the importance of adhering to natural justice principles and maintaining accurate records of proceedings. It directed the respondents to explain the opportunity of hearing granted to the petitioners and to provide information on the practice of making notings of proceedings by State Tax Officers. The judgment underscores the significance of procedural fairness and documentation in legal proceedings.</description>
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