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    <description>Pending GST show-cause and adjudication proceedings could not be completed without first giving the petitioner an opportunity of hearing. As no hearing notice had been issued after the show-cause notice, the adjudication had to proceed only after compliance with natural justice. The respondent was directed to afford a hearing and complete the adjudication within two months.</description>
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      <description>Pending GST show-cause and adjudication proceedings could not be completed without first giving the petitioner an opportunity of hearing. As no hearing notice had been issued after the show-cause notice, the adjudication had to proceed only after compliance with natural justice. The respondent was directed to afford a hearing and complete the adjudication within two months.</description>
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