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    <title>2025 (11) TMI 1922 - CALCUTTA HIGH COURT</title>
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    <description>HC held that the adjudication order dated 6 March 2023 was passed in violation of Section 75(4) of the GST Act, 2017 and principles of natural justice, as no personal hearing was granted and the SCN was not properly served or made available to petitioners, depriving them of an opportunity to reply. Despite availability of an appellate remedy under Section 107, HC declined to relegate petitioners to appeal, following its earlier view that improper service leading to lack of adjudication warrants interference. The impugned adjudication order was set aside, with the matter to be reconsidered by the authority after proper service of SCN and affording petitioners an opportunity of hearing. The petition was disposed of.</description>
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    <pubDate>Mon, 24 Nov 2025 00:00:00 +0530</pubDate>
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      <title>2025 (11) TMI 1922 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=782454</link>
      <description>HC held that the adjudication order dated 6 March 2023 was passed in violation of Section 75(4) of the GST Act, 2017 and principles of natural justice, as no personal hearing was granted and the SCN was not properly served or made available to petitioners, depriving them of an opportunity to reply. Despite availability of an appellate remedy under Section 107, HC declined to relegate petitioners to appeal, following its earlier view that improper service leading to lack of adjudication warrants interference. The impugned adjudication order was set aside, with the matter to be reconsidered by the authority after proper service of SCN and affording petitioners an opportunity of hearing. The petition was disposed of.</description>
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