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    <title>2022 (7) TMI 506 - CALCUTTA HIGH COURT</title>
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    <description>The HC set aside an order under Section 74 of WBGST Act, 2017 due to violation of natural justice principles. The petitioner had specifically requested a personal hearing in their March 1, 2022 reply, but this was not granted by the Assistant Commissioner of State Tax. The respondent did not contest this procedural violation. The Court remanded the matter back to the concerned officer with directions to pass a fresh order within four weeks after providing the petitioner an opportunity for personal hearing, without commenting on the merits of the case.</description>
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      <description>The HC set aside an order under Section 74 of WBGST Act, 2017 due to violation of natural justice principles. The petitioner had specifically requested a personal hearing in their March 1, 2022 reply, but this was not granted by the Assistant Commissioner of State Tax. The respondent did not contest this procedural violation. The Court remanded the matter back to the concerned officer with directions to pass a fresh order within four weeks after providing the petitioner an opportunity for personal hearing, without commenting on the merits of the case.</description>
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