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    <title>2024 (5) TMI 1555 - ALLAHABAD HIGH COURT</title>
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    <description>The SC invalidated a tax order issued by the Deputy Commissioner under the Central GST Act, finding it procedurally defective. The court held that denial of personal hearing violates natural justice principles. The impugned order was set aside, with directions to conduct fresh proceedings providing the petitioner an opportunity to be heard. The ruling emphasized mandatory procedural safeguards in tax adjudication and rejected technical barriers to judicial review.</description>
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      <description>The SC invalidated a tax order issued by the Deputy Commissioner under the Central GST Act, finding it procedurally defective. The court held that denial of personal hearing violates natural justice principles. The impugned order was set aside, with directions to conduct fresh proceedings providing the petitioner an opportunity to be heard. The ruling emphasized mandatory procedural safeguards in tax adjudication and rejected technical barriers to judicial review.</description>
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