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    <title>2021 (5) TMI 809 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The Andhra Pradesh High Court allowed the writ petition challenging an order of assessment under the CGST Act, 2017. The court set aside the order confirming a tax demand, penalty, and interest due to non-compliance with mandatory provisions of Section 75(4) and violation of principles of natural justice. The matter was remanded to the assessing authority for reconsideration, with directions to provide a notice of hearing to the petitioner, consider filed objections, ensure petitioner&#039;s presence during the hearing, and take objections into account during reassessment. No costs were awarded for the writ petition, and pending miscellaneous petitions were closed.</description>
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    <pubDate>Wed, 28 Apr 2021 00:00:00 +0530</pubDate>
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      <description>The Andhra Pradesh High Court allowed the writ petition challenging an order of assessment under the CGST Act, 2017. The court set aside the order confirming a tax demand, penalty, and interest due to non-compliance with mandatory provisions of Section 75(4) and violation of principles of natural justice. The matter was remanded to the assessing authority for reconsideration, with directions to provide a notice of hearing to the petitioner, consider filed objections, ensure petitioner&#039;s presence during the hearing, and take objections into account during reassessment. No costs were awarded for the writ petition, and pending miscellaneous petitions were closed.</description>
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