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    <title>2021 (7) TMI 1164 - COMMISSIONER OF GST (APPEALS), JAIPUR</title>
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    <description>The appellate authority remanded the case due to improper communication of the Show Cause Notice, non-consideration of the appellant&#039;s response, lack of a sufficient hearing opportunity, and non-availability of the order to the appellant. The authority emphasized the need for proper communication, adherence to natural justice principles, consideration of defense submissions, and granting a personal hearing. The matter was directed to be re-examined, ensuring the appellant&#039;s claims are verified, a proper hearing is provided, and a detailed order is passed regarding the rejection of refund claims, with the appellant instructed to submit all relevant documents.</description>
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      <description>The appellate authority remanded the case due to improper communication of the Show Cause Notice, non-consideration of the appellant&#039;s response, lack of a sufficient hearing opportunity, and non-availability of the order to the appellant. The authority emphasized the need for proper communication, adherence to natural justice principles, consideration of defense submissions, and granting a personal hearing. The matter was directed to be re-examined, ensuring the appellant&#039;s claims are verified, a proper hearing is provided, and a detailed order is passed regarding the rejection of refund claims, with the appellant instructed to submit all relevant documents.</description>
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