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    <title>Opportunity of a personal hearing is required to be provided even when the Assessee did not check the GST portal after the cancellation of the GST registration</title>
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    <description>An opportunity of a personal hearing is required before finalising contested GST assessments arising from cancelled registration. The court directed that upon receipt of the petitioner&#039;s reply and receipt of ten percent of the disputed demand, the authority must provide a reasonable opportunity including a personal hearing and thereafter pass a fresh assessment order; the earlier order was quashed for failing to afford adequate opportunity to contest the demand.</description>
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      <title>Opportunity of a personal hearing is required to be provided even when the Assessee did not check the GST portal after the cancellation of the GST registration</title>
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      <description>An opportunity of a personal hearing is required before finalising contested GST assessments arising from cancelled registration. The court directed that upon receipt of the petitioner&#039;s reply and receipt of ten percent of the disputed demand, the authority must provide a reasonable opportunity including a personal hearing and thereafter pass a fresh assessment order; the earlier order was quashed for failing to afford adequate opportunity to contest the demand.</description>
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