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    <title>2025 (12) TMI 700 - GUJARAT HIGH COURT</title>
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    <description>Under the Gujarat GST Act, the statutory right to personal hearing under section 75 must be meaningfully complied with before an adverse adjudication order is passed. Where the assessee was not duly intimated of the date, time and venue of hearing, the procedural safeguard was breached and natural justice was offended. The adjudication order and the appellate order were therefore set aside, and the matter was remitted for fresh adjudication after due intimation of hearing, with the remaining contentions left open.</description>
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      <description>Under the Gujarat GST Act, the statutory right to personal hearing under section 75 must be meaningfully complied with before an adverse adjudication order is passed. Where the assessee was not duly intimated of the date, time and venue of hearing, the procedural safeguard was breached and natural justice was offended. The adjudication order and the appellate order were therefore set aside, and the matter was remitted for fresh adjudication after due intimation of hearing, with the remaining contentions left open.</description>
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