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    <title>2024 (11) TMI 1399 - MADRAS HIGH COURT</title>
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    <description>A GST assessment order under Section 74 was challenged for denial of personal hearing, with reliance on the hearing requirement under Section 75(4). The HC accepted that the absence of a mandated hearing justified interference and treated the petitioner&#039;s willingness to deposit part of the disputed demand as supporting remand. The order was set aside and the matter remitted to the authorities to permit a reply, give notice of personal hearing, and pass a fresh order in accordance with law.</description>
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      <description>A GST assessment order under Section 74 was challenged for denial of personal hearing, with reliance on the hearing requirement under Section 75(4). The HC accepted that the absence of a mandated hearing justified interference and treated the petitioner&#039;s willingness to deposit part of the disputed demand as supporting remand. The order was set aside and the matter remitted to the authorities to permit a reply, give notice of personal hearing, and pass a fresh order in accordance with law.</description>
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