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    <title>2025 (1) TMI 617 - PATNA HIGH COURT</title>
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    <description>An assessment order under the GST enactments was held unsustainable because the assessee was not granted the personal hearing contemplated by Section 75(4); the order in Form GST DRC-07 was set aside and the matter remitted for fresh adjudication after hearing the assessee. The limitation challenge was rejected because it had already been answered against the petitioner in an earlier judgment governing the issue.</description>
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      <description>An assessment order under the GST enactments was held unsustainable because the assessee was not granted the personal hearing contemplated by Section 75(4); the order in Form GST DRC-07 was set aside and the matter remitted for fresh adjudication after hearing the assessee. The limitation challenge was rejected because it had already been answered against the petitioner in an earlier judgment governing the issue.</description>
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