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    <description>An assessment order and the related appellate order under the GST Act were challenged on the ground that no opportunity of hearing had been granted. The absence of hearing was not disputed, and the court treated this as a breach of the mandatory requirement in Section 75(4) as well as a violation of natural justice. On that basis, the orders were quashed and the matter was remanded to the assessing authority for fresh adjudication after affording a hearing.</description>
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