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    <description>Adjudicating authorities in GST proceedings must afford an opportunity of personal hearing before passing any adverse order; the petitioner need not request such hearing. The court set aside the impugned order, relied on prior decisions affirming principles of natural justice, and directed issuance of a fresh show cause notice with remand for reconsideration after providing the mandated hearing.</description>
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      <description>Adjudicating authorities in GST proceedings must afford an opportunity of personal hearing before passing any adverse order; the petitioner need not request such hearing. The court set aside the impugned order, relied on prior decisions affirming principles of natural justice, and directed issuance of a fresh show cause notice with remand for reconsideration after providing the mandated hearing.</description>
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