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    <title>2025 (4) TMI 231 - KARNATAKA HIGH COURT</title>
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    <description>SC ruled that the tax authority violated procedural requirements under Section 75(4) of CGST Act by not providing an opportunity of hearing to the appellant before passing an adverse order. The court set aside the challenged orders and remanded the matter for reconsideration, emphasizing the mandatory nature of granting a hearing in tax proceedings, even if the assessee did not initially respond to the show cause notice.</description>
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      <description>SC ruled that the tax authority violated procedural requirements under Section 75(4) of CGST Act by not providing an opportunity of hearing to the appellant before passing an adverse order. The court set aside the challenged orders and remanded the matter for reconsideration, emphasizing the mandatory nature of granting a hearing in tax proceedings, even if the assessee did not initially respond to the show cause notice.</description>
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