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    <title>2024 (12) TMI 1353 - ALLAHABAD HIGH COURT</title>
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    <description>Non-grant of an opportunity of hearing before passing the GST assessment order vitiated the proceedings, because the hearing requirement under Section 75(4) of the CGST Act was treated as mandatory. The assessment order and the appellate order were quashed, and the matter was remitted for a fresh order in accordance with law after affording a hearing. The challenge based on limitation was not decided.</description>
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