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    <title>2024 (12) TMI 451 - ALLAHABAD HIGH COURT</title>
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    <description>Under the GST regime, an assessment order passed without affording the mandatory opportunity of hearing under Section 75(4) could not be sustained. The Allahabad High Court quashed the assessment order and the appellate order, and directed fresh adjudication after hearing the taxpayer. The limitation objection raised against the appeal was not examined on merits and was left open for the Assessing Authority to consider in the fresh proceedings.</description>
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