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    <title>2025 (1) TMI 1082 - CALCUTTA HIGH COURT</title>
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    <description>HC set aside the adjudicating order under Section 74(9) of the WBGST/CGST Act and remanded the matter for fresh adjudication. The court found the assessing authority failed to consider key submissions-particularly the effects of retrospective cancellation of suppliers&#039; registrations and proof of goods&#039; movement-amounting to a breach of natural justice. The prior writ order and the adjudication order dated 10.07.2024 were quashed. Appellants may file a fresh reply with supporting decisions and documents, and the adjudicating authority must decide the case on merits after affording a personal hearing to the appellants&#039; authorized representative.</description>
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