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    <description>HC set aside assessment and rectification orders under A.P.G.S.T. Act, 2017 for violation of natural justice principles. The authority failed to provide opportunity of hearing before passing adverse orders as mandated by Section 75(4). Court rejected respondent&#039;s objection regarding delay in filing, accepting petitioner&#039;s explanation that pandemic circumstances hindered timely legal action. Matter remanded for fresh consideration after proper notice of hearing to petitioner.</description>
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