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    <title>2023 (2) TMI 132 - JHARKHAND HIGH COURT</title>
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    <description>The High Court of Jharkhand quashed the summary order and related notices under the GST Act due to serious procedural errors and lack of a proper show cause notice. The Court remitted the matter for fresh proceedings, indicating a potential refund of recovered amounts and a temporary stay on recovery proceedings. The judgment emphasized the significance of procedural regularity and adherence to principles of natural justice in tax assessment proceedings.</description>
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