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    <title>2023 (4) TMI 544 - ALLAHABAD HIGH COURT</title>
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    <description>HC found that the GST authority violated procedural requirements by issuing an order under Section 74 without granting the petitioner a mandatory personal hearing as specified in Section 75(4). The court quashed the original order dated 01.10.2020, allowing the respondents to proceed in accordance with legal procedures while ensuring proper hearing rights are observed.</description>
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      <description>HC found that the GST authority violated procedural requirements by issuing an order under Section 74 without granting the petitioner a mandatory personal hearing as specified in Section 75(4). The court quashed the original order dated 01.10.2020, allowing the respondents to proceed in accordance with legal procedures while ensuring proper hearing rights are observed.</description>
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