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    <title>2026 (2) TMI 106 - GUJARAT HIGH COURT</title>
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    <description>Tax adjudication was vitiated where the notice and reminders did not fix the date, time, or venue of personal hearing, as this denied the assessee the meaningful opportunity required by the hearing provisions. The assessment order also failed because it was cryptic and unreasoned, recording only absence and demand confirmation without stating the relevant facts or basis of decision, contrary to the requirement of a speaking order. The demand was annulled and the matter remanded for fresh adjudication after due hearing and a reasoned determination.</description>
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      <description>Tax adjudication was vitiated where the notice and reminders did not fix the date, time, or venue of personal hearing, as this denied the assessee the meaningful opportunity required by the hearing provisions. The assessment order also failed because it was cryptic and unreasoned, recording only absence and demand confirmation without stating the relevant facts or basis of decision, contrary to the requirement of a speaking order. The demand was annulled and the matter remanded for fresh adjudication after due hearing and a reasoned determination.</description>
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