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    <title>2023 (12) TMI 598 - DELHI HIGH COURT</title>
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    <description>The HC set aside the impugned order under the Delhi Value Added Tax Act, 2004, due to significant delay and procedural irregularities. The order was passed by an officer who did not hear the petitioner, violating procedural fairness. The matter was remanded to the Objection Hearing Authority (OHA) for a fresh decision. The OHA was instructed to issue a speaking order, ensure the petitioner is adequately heard, and conclude proceedings within four months. All pending applications were disposed of accordingly.</description>
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      <description>The HC set aside the impugned order under the Delhi Value Added Tax Act, 2004, due to significant delay and procedural irregularities. The order was passed by an officer who did not hear the petitioner, violating procedural fairness. The matter was remanded to the Objection Hearing Authority (OHA) for a fresh decision. The OHA was instructed to issue a speaking order, ensure the petitioner is adequately heard, and conclude proceedings within four months. All pending applications were disposed of accordingly.</description>
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