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    <title>2025 (1) TMI 1248 - JHARKHAND HIGH COURT</title>
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    <description>HC set aside both the Appellate Authority&#039;s order and the Primary Authority&#039;s order for failure to consider documents filed by the appellant and for not providing an opportunity of hearing, breaching ss.107(8) and 107(12) of the Jharkhand GST Act. The matter is remitted to the Primary Authority to issue a hearing notice, consider the online reply (ASMT-11) and other documents, and thereafter pass a reasoned order in accordance with law. Petition allowed by way of remand.</description>
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      <description>HC set aside both the Appellate Authority&#039;s order and the Primary Authority&#039;s order for failure to consider documents filed by the appellant and for not providing an opportunity of hearing, breaching ss.107(8) and 107(12) of the Jharkhand GST Act. The matter is remitted to the Primary Authority to issue a hearing notice, consider the online reply (ASMT-11) and other documents, and thereafter pass a reasoned order in accordance with law. Petition allowed by way of remand.</description>
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