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    <title>2020 (8) TMI 872 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The High Court of Andhra Pradesh set aside the rejection order of the appeal under the AP GST Act, 2017 and AP GST Rules, 2017, directing the authority to consider the petitioner&#039;s appeal and provide a personal hearing opportunity. The Court emphasized the importance of substantial justice over technicalities, following a previous judgment allowing a similar situation. The writ petition was allowed, overturning the rejection order, and instructing the respondent to process the appeal while ensuring compliance with legal procedures and granting a personal hearing.</description>
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      <description>The High Court of Andhra Pradesh set aside the rejection order of the appeal under the AP GST Act, 2017 and AP GST Rules, 2017, directing the authority to consider the petitioner&#039;s appeal and provide a personal hearing opportunity. The Court emphasized the importance of substantial justice over technicalities, following a previous judgment allowing a similar situation. The writ petition was allowed, overturning the rejection order, and instructing the respondent to process the appeal while ensuring compliance with legal procedures and granting a personal hearing.</description>
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