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    <title>2022 (10) TMI 1064 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The HC set aside the assessment order issued in Form DRC-07 and the provisional attachment order in Form GST DRC-22, finding a violation of natural justice as the assessing authority relied on undisclosed material regarding fictitious dealers without providing the petitioner an opportunity to respond. The matter was remanded to the assessing authority for reconsideration after furnishing the relevant material to the petitioner. The petition was allowed accordingly.</description>
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      <description>The HC set aside the assessment order issued in Form DRC-07 and the provisional attachment order in Form GST DRC-22, finding a violation of natural justice as the assessing authority relied on undisclosed material regarding fictitious dealers without providing the petitioner an opportunity to respond. The matter was remanded to the assessing authority for reconsideration after furnishing the relevant material to the petitioner. The petition was allowed accordingly.</description>
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