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    <title>2025 (4) TMI 488 - PATNA HIGH COURT</title>
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    <description>HC allowed the petition challenging a tax demand order on grounds of procedural non-compliance. The court found that respondents failed to follow mandatory requirements under Section 75(4) of CGST/BGST Act, as personal hearing was scheduled before the reply filing deadline and without proper consideration of petitioner&#039;s response. Three communications cited by respondents were not produced on record. The court declared the statutory mandate was not followed and remitted the matter to Deputy Commissioner for fresh order after granting proper personal hearing to petitioner.</description>
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      <link>https://www.taxtmi.com/caselaws?id=768574</link>
      <description>HC allowed the petition challenging a tax demand order on grounds of procedural non-compliance. The court found that respondents failed to follow mandatory requirements under Section 75(4) of CGST/BGST Act, as personal hearing was scheduled before the reply filing deadline and without proper consideration of petitioner&#039;s response. Three communications cited by respondents were not produced on record. The court declared the statutory mandate was not followed and remitted the matter to Deputy Commissioner for fresh order after granting proper personal hearing to petitioner.</description>
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