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    <title>2024 (2) TMI 359 - ALLAHABAD HIGH COURT</title>
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    <description>Petitioner&#039;s refund reversal was set aside because the authority denied the statutory right to personal hearing under Section 75(4) of the Uttar Pradesh GST Act; the impugned order was quashed for breach of natural justice and remitted for fresh adjudication. The petitioner must file a detailed reply to the show cause notice within two weeks; the authority must give at least 15 days&#039; advance notice of hearing and decide the matter expeditiously, preferably within one month of hearing. No costs were imposed on the revenue authorities.</description>
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      <description>Petitioner&#039;s refund reversal was set aside because the authority denied the statutory right to personal hearing under Section 75(4) of the Uttar Pradesh GST Act; the impugned order was quashed for breach of natural justice and remitted for fresh adjudication. The petitioner must file a detailed reply to the show cause notice within two weeks; the authority must give at least 15 days&#039; advance notice of hearing and decide the matter expeditiously, preferably within one month of hearing. No costs were imposed on the revenue authorities.</description>
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