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    <title>2025 (9) TMI 461 - ALLAHABAD HIGH COURT</title>
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    <description>HC held the show cause notice under s.74(1) was defective because the personal hearing was fixed before the deadline for filing a reply, negating the opportunity of hearing required by s.75(4) and violating principles of natural justice. Relying on earlier Division Bench rulings, the Court found the ex parte orders determining tax and penalty unsustainable and quashed the impugned orders. Writ petition allowed.</description>
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      <description>HC held the show cause notice under s.74(1) was defective because the personal hearing was fixed before the deadline for filing a reply, negating the opportunity of hearing required by s.75(4) and violating principles of natural justice. Relying on earlier Division Bench rulings, the Court found the ex parte orders determining tax and penalty unsustainable and quashed the impugned orders. Writ petition allowed.</description>
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