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    <description>The matter concerns denial of cross-examination during assessment proceedings and the related natural justice objection under the CGST framework. The Court did not decide the merits of that issue; instead, noting counsel&#039;s submission that the appellate authority had no power to remand under Section 107(11) of the CGST Act, it permitted the petitioners to return to the High Court to raise that point and for the High Court to pass an appropriate order.</description>
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