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    <description>An order passed under section 73 of the GST Act, 2017 was found unsustainable where the taxpayer had replied to the show cause notice and specifically sought personal hearing, but no hearing was granted before the demand order was issued. The denial of an opportunity of hearing amounted to a breach of natural justice, so the order was set aside. The matter was remanded for fresh consideration after affording hearing and passing a reasoned order in accordance with law.</description>
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      <description>An order passed under section 73 of the GST Act, 2017 was found unsustainable where the taxpayer had replied to the show cause notice and specifically sought personal hearing, but no hearing was granted before the demand order was issued. The denial of an opportunity of hearing amounted to a breach of natural justice, so the order was set aside. The matter was remanded for fresh consideration after affording hearing and passing a reasoned order in accordance with law.</description>
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