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    <title>2024 (4) TMI 25 - MADRAS HIGH COURT</title>
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    <description>HC set aside GST demand order due to lack of personal hearing required under Section 75(5). Despite petitioner not availing portal hearing opportunity, court found prima facie case established. Order quashed with direction for petitioner to appear before respondent on specified date for fresh hearing. Respondent directed to consider petitioner&#039;s explanation and pass new order. Writ petition allowed, emphasizing opportunity of hearing as basic requirement before adverse orders.</description>
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      <link>https://www.taxtmi.com/caselaws?id=750844</link>
      <description>HC set aside GST demand order due to lack of personal hearing required under Section 75(5). Despite petitioner not availing portal hearing opportunity, court found prima facie case established. Order quashed with direction for petitioner to appear before respondent on specified date for fresh hearing. Respondent directed to consider petitioner&#039;s explanation and pass new order. Writ petition allowed, emphasizing opportunity of hearing as basic requirement before adverse orders.</description>
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