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    <title>2020 (7) TMI 444 - GUJARAT HIGH COURT</title>
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    <description>The High Court allowed the writ application, quashing an order passed under Section 74 of the GST Act without affording the applicant a hearing during the lockdown period. The Court emphasized the importance of adhering to principles of natural justice, remitting the matter for a fresh decision after granting the applicant an opportunity for a proper hearing. The decision highlighted the significance of procedural fairness in administrative actions, particularly in exceptional circumstances like a lockdown, underscoring the right to a hearing before passing orders under the GST Act.</description>
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