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    <title>2025 (1) TMI 1071 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Assessment orders were challenged on the ground that no personal hearing was afforded after the show-cause notices and replies, raising compliance concerns under Section 75(4) of the CGST Act. The Andhra Pradesh High Court accepted the grievance that the matter required fresh examination in light of the alleged absence of hearing and the claimed mismatch between the notice and the orders. The impugned assessment orders were set aside and the matters were remanded to the assessing authority for granting personal hearing and reconsideration.</description>
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      <description>Assessment orders were challenged on the ground that no personal hearing was afforded after the show-cause notices and replies, raising compliance concerns under Section 75(4) of the CGST Act. The Andhra Pradesh High Court accepted the grievance that the matter required fresh examination in light of the alleged absence of hearing and the claimed mismatch between the notice and the orders. The impugned assessment orders were set aside and the matters were remanded to the assessing authority for granting personal hearing and reconsideration.</description>
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