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    <title>Providing an Opportunity for a Personal Hearing is mandatory before issuing of Order</title>
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    <description>Personal hearing under the Tamil Nadu GST framework is mandatory before an assessing authority issues an order based on differences between FORM GSTR 1 and FORM GSTR 3B; if a taxpayer is not afforded that hearing, the authority must provide an opportunity for personal hearing and thereafter issue a reasoned decision within a prompt, defined timeframe.</description>
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