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    <description>The HC allowed the writ petition challenging a tax order under CGST/UPGST Act. The court found a breach of natural justice due to lack of proper personal hearing as mandated by Section 75(4). The impugned order was quashed and remitted back to the Deputy Commissioner to provide the petitioner a fair opportunity to be heard, emphasizing procedural fairness over alternative remedies.</description>
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      <description>The HC allowed the writ petition challenging a tax order under CGST/UPGST Act. The court found a breach of natural justice due to lack of proper personal hearing as mandated by Section 75(4). The impugned order was quashed and remitted back to the Deputy Commissioner to provide the petitioner a fair opportunity to be heard, emphasizing procedural fairness over alternative remedies.</description>
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