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    <title>2022 (1) TMI 661 - PATNA HIGH COURT</title>
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    <description>The High Court quashed the communication rejecting the appeal under the BGST Act, 2017, citing a violation of natural justice principles. The Court also directed the petitioner to deposit a certain percentage of the total amount for the appeal and set conditions for further proceedings. It restrained the respondents from making any recovery during the case and highlighted the importance of fair procedures and reasoned decisions in administrative actions, despite the availability of statutory remedies. The Court emphasized the need for adherence to principles of natural justice in tax dispute matters.</description>
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