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    <title>2019 (7) TMI 1122 - BOMBAY HIGH COURT</title>
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    <description>The High Court set aside the assessment order imposing tax in a case challenging the jurisdiction of the State under the MVAT Act. The court found flaws in decision-making and a lack of consideration for crucial aspects such as the location of goods sale and importation from Gujarat. Emphasizing the breach of natural justice principles, the court directed a fresh hearing for the petitioner, with all contentions open for both sides. The court stressed the need for fair adjudication based on existing records and notice for any new issues raised by the Revenue, ensuring a balanced opportunity for the petitioner to respond.</description>
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