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    <title>2023 (10) TMI 643 - ALLAHABAD HIGH COURT</title>
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    <description>The Court quashed the assessment orders confirming demand under section 74 of the GST Act and dismissing the appeal as time-barred due to the failure to grant the petitioner an opportunity of hearing as required by section 75(4) of the GST Act. The matter was remanded to the adjudicating authority for a fresh order with proper hearing in accordance with the law. The writ petition was disposed of, and the original records were returned to the learned Standing Counsel.</description>
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      <description>The Court quashed the assessment orders confirming demand under section 74 of the GST Act and dismissing the appeal as time-barred due to the failure to grant the petitioner an opportunity of hearing as required by section 75(4) of the GST Act. The matter was remanded to the adjudicating authority for a fresh order with proper hearing in accordance with the law. The writ petition was disposed of, and the original records were returned to the learned Standing Counsel.</description>
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