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    <title>2025 (10) TMI 1326 - ALLAHABAD HIGH COURT</title>
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    <description>An ex parte GST assessment order passed without proper notice of the next hearing date and without a real opportunity of hearing was held unsustainable. The court applied the principle of procedural fairness, requiring communication of the adjourned date and an effective chance to respond before adverse action is taken. Following the same reasoning as the coordinate Bench decision relied on by the petitioner, the impugned order was quashed and the matter remitted for fresh consideration after personal hearing and a reasoned order in accordance with law.</description>
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      <description>An ex parte GST assessment order passed without proper notice of the next hearing date and without a real opportunity of hearing was held unsustainable. The court applied the principle of procedural fairness, requiring communication of the adjourned date and an effective chance to respond before adverse action is taken. Following the same reasoning as the coordinate Bench decision relied on by the petitioner, the impugned order was quashed and the matter remitted for fresh consideration after personal hearing and a reasoned order in accordance with law.</description>
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