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    <title>2020 (12) TMI 358 - JHARKHAND HIGH COURT</title>
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    <description>The High Court of Jharkhand held that the notice and order of detention issued under Section 129 of GST Act, 2017 on 10th July, 2020 were invalid as the petitioner was not given an opportunity to be heard. The petitioner paid the tax and penalty under protest. The respondent was given 4 weeks to file a counter affidavit, and the case was adjourned for 5 weeks. Both parties were directed to submit written notes citing relevant legal provisions, circulars, and precedents for the next hearing.</description>
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      <description>The High Court of Jharkhand held that the notice and order of detention issued under Section 129 of GST Act, 2017 on 10th July, 2020 were invalid as the petitioner was not given an opportunity to be heard. The petitioner paid the tax and penalty under protest. The respondent was given 4 weeks to file a counter affidavit, and the case was adjourned for 5 weeks. Both parties were directed to submit written notes citing relevant legal provisions, circulars, and precedents for the next hearing.</description>
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