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    <description>An assessment order under the Uttar Pradesh GST Act was set aside because an adverse order was passed without affording the assessee a personal hearing under Section 75(4). The Court treated the denial of hearing as a breach of statutory procedure and principles of natural justice, and quashed the order. It granted liberty to the authority to obtain a fresh reply, provide a hearing, and then pass a reasoned order within the time fixed.</description>
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      <description>An assessment order under the Uttar Pradesh GST Act was set aside because an adverse order was passed without affording the assessee a personal hearing under Section 75(4). The Court treated the denial of hearing as a breach of statutory procedure and principles of natural justice, and quashed the order. It granted liberty to the authority to obtain a fresh reply, provide a hearing, and then pass a reasoned order within the time fixed.</description>
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