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    <title>2024 (5) TMI 1248 - CALCUTTA HIGH COURT</title>
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    <description>HC ruled that an order under CGST Act, s.74(9) determining tax, interest, and penalty was invalid due to lack of hearing opportunity as mandated by r.75(4). The court set aside the order and directed respondents to reconsider the matter after providing petitioners a proper hearing, ensuring procedural fairness in tax assessment.</description>
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      <description>HC ruled that an order under CGST Act, s.74(9) determining tax, interest, and penalty was invalid due to lack of hearing opportunity as mandated by r.75(4). The court set aside the order and directed respondents to reconsider the matter after providing petitioners a proper hearing, ensuring procedural fairness in tax assessment.</description>
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