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    <title>2019 (12) TMI 839 - KERALA HIGH COURT</title>
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    <description>The High Court directed the 1st respondent to consider the petitioner&#039;s objection and conduct a hearing before finalizing penalty proceedings under Section 130 of the GST Act. The Court emphasized the importance of due process and instructed that no recovery steps should be taken against the petitioner until the objection was considered and communicated. This decision aimed to ensure fairness and procedural justice in penalty imposition, safeguarding the petitioner&#039;s right to be heard before any enforcement actions were taken.</description>
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