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    <title>2025 (1) TMI 1522 - ALLAHABAD HIGH COURT</title>
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    <description>The HC quashed the order issued by the Deputy Commissioner, Commercial Tax, under Section 73 of the GST Act, 2017, due to improper communication. The order was incorrectly uploaded on the GST Portal, leading to the petitioner not receiving proper notice. Citing a precedent, the Court emphasized the necessity of proper procedural communication and directed the Assessing Officer to issue a fresh notice with at least 15 days&#039; clear notice, ensuring compliance with legal procedures. The decision highlights the critical importance of procedural fairness in tax-related communications through digital platforms.</description>
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      <description>The HC quashed the order issued by the Deputy Commissioner, Commercial Tax, under Section 73 of the GST Act, 2017, due to improper communication. The order was incorrectly uploaded on the GST Portal, leading to the petitioner not receiving proper notice. Citing a precedent, the Court emphasized the necessity of proper procedural communication and directed the Assessing Officer to issue a fresh notice with at least 15 days&#039; clear notice, ensuring compliance with legal procedures. The decision highlights the critical importance of procedural fairness in tax-related communications through digital platforms.</description>
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