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    <title>GST Interest Recovery Dispute: Fair Hearing Principle Invoked u/s 50; Authorities Must Consider Appellant&#039;s Submissions First.</title>
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    <description>Recovery of the amount of interest due - Section 50 of GST - when the appellant/petitioner had raised contentions refuting their liability for payment of interest as calculated by the respondent, the theory of audi alteram partem will come into play - Revenue directed to consider the representation and submissions.</description>
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