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    <description>HC found a procedural violation in tax proceedings where the petitioner was denied a mandatory personal hearing under section 75(4) of U.P. G.S.T. Act, 2017. Despite non-submission of written reply, the court emphasized natural justice principles require oral hearing opportunities. The impugned order was set aside, matter remitted for fresh proceedings with directive to provide personal hearing and allow petitioner to file final reply within two weeks.</description>
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