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    <description>HC allowed petitioner&#039;s writ petition challenging tax demand. The court found the rejection of adjournment request hyper-technical, noting it was the first request at personal hearing stage. HC set aside the order and demand notice, directing a fresh personal hearing under Section 75 (4) and (5) of Karnataka GST Act, emphasizing procedural fairness and opportunity to be heard.</description>
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      <description>HC allowed petitioner&#039;s writ petition challenging tax demand. The court found the rejection of adjournment request hyper-technical, noting it was the first request at personal hearing stage. HC set aside the order and demand notice, directing a fresh personal hearing under Section 75 (4) and (5) of Karnataka GST Act, emphasizing procedural fairness and opportunity to be heard.</description>
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