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    <title>2021 (8) TMI 306 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The High Court of Andhra Pradesh allowed the writ petition, setting aside the assessment order and remanding the matter to the Assessing Authority for reconsideration after finding a violation of principles of natural justice due to the failure to provide a personal hearing opportunity to the petitioner. The Court emphasized the importance of adhering to the provisions of the Central Goods and Services Tax Act, 2017 regarding granting an opportunity of hearing before taking adverse action, leading to the decision to quash the order and ensure a fair process for the petitioner.</description>
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