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    <title>2025 (3) TMI 550 - JHARKHAND HIGH COURT</title>
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    <description>Adjudication orders passed on the first date fixed for compliance without an effective opportunity of hearing were in breach of the mandatory hearing requirement under the Jharkhand GST Act and the principles of natural justice. The High Court applied its earlier interpretation that a personal hearing is required before any adverse ex parte determination and that adjournment may be granted for sufficient cause. The adjudication orders and summaries of demand were quashed and set aside, with liberty to initiate fresh proceedings in accordance with law.</description>
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