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    <description>HC found a procedural violation in tax proceedings where mandatory hearing requirements under Section 75 of CGST Act, 2017 were not properly followed. Despite petitioner submitting explanation, the court determined no genuine opportunity for personal hearing was provided. HC allowed the writ petition, set aside the impugned order, and directed authorities to issue a fresh order after ensuring proper hearing for the petitioner.</description>
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      <description>HC found a procedural violation in tax proceedings where mandatory hearing requirements under Section 75 of CGST Act, 2017 were not properly followed. Despite petitioner submitting explanation, the court determined no genuine opportunity for personal hearing was provided. HC allowed the writ petition, set aside the impugned order, and directed authorities to issue a fresh order after ensuring proper hearing for the petitioner.</description>
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