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    <description>HC allowed the challenge to GST assessment order. The court set aside the impugned order dated 30.12.2023 and remanded the matter for fresh consideration, directing the authority to provide personal hearing and properly evaluate the petitioner&#039;s show-cause reply. The decision emphasized procedural fairness in tax proceedings by ensuring opportunity to be heard.</description>
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      <description>HC allowed the challenge to GST assessment order. The court set aside the impugned order dated 30.12.2023 and remanded the matter for fresh consideration, directing the authority to provide personal hearing and properly evaluate the petitioner&#039;s show-cause reply. The decision emphasized procedural fairness in tax proceedings by ensuring opportunity to be heard.</description>
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