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    <description>The Court set aside notices and orders issued under the Bihar Goods and Services Tax Act, 2017, emphasizing the violation of natural justice principles. The Court overturned the rejection of the appeal due to COVID-related delays, stressing the need for fair hearings. It intervened, directing a re-examination by the Assessing Authority with fair procedures, releasing frozen accounts, and prohibiting coercive actions. The judgment highlighted the significance of natural justice, fairness, and transparency in proceedings, allowing parties to challenge the decision if needed.</description>
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