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    <title>2023 (3) TMI 1061 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>SC quashed tax refund orders due to procedural violation. The court found that the tax authorities failed to provide mandatory personal hearing as required under Rule 92(3) of CGST Rules, 2017. The case was remanded for reconsideration, directing respondents to grant petitioner an opportunity to be heard before passing final refund order.</description>
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      <description>SC quashed tax refund orders due to procedural violation. The court found that the tax authorities failed to provide mandatory personal hearing as required under Rule 92(3) of CGST Rules, 2017. The case was remanded for reconsideration, directing respondents to grant petitioner an opportunity to be heard before passing final refund order.</description>
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