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    <description>The High Court quashed the order dated 27.05.2021 and directed respondent No.2 to pass a fresh order after providing a personal hearing to the petitioner as required by Section 75(4) of the Punjab GST Act, 2017. The petitioner must attend a hearing before respondent No.2 on 09.08.2021 or another specified date.</description>
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      <description>The High Court quashed the order dated 27.05.2021 and directed respondent No.2 to pass a fresh order after providing a personal hearing to the petitioner as required by Section 75(4) of the Punjab GST Act, 2017. The petitioner must attend a hearing before respondent No.2 on 09.08.2021 or another specified date.</description>
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