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    <description>The HC examined a GST assessment case involving procedural violations under Section 75 of the CGST Act. The court found that the Assessing Officer violated mandatory statutory requirements by not providing a personal hearing before passing an adverse order. The HC set aside the assessment order, remanding the matter to the Appellate Authority to ensure proper procedural compliance and afford the petitioner an opportunity to be heard.</description>
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      <description>The HC examined a GST assessment case involving procedural violations under Section 75 of the CGST Act. The court found that the Assessing Officer violated mandatory statutory requirements by not providing a personal hearing before passing an adverse order. The HC set aside the assessment order, remanding the matter to the Appellate Authority to ensure proper procedural compliance and afford the petitioner an opportunity to be heard.</description>
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