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    <title>2026 (3) TMI 830 - GUJARAT HIGH COURT</title>
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    <description>Section 75(4) of the Central Goods and Services Tax Act requires an opportunity of hearing before passing an adverse order; the authority failed to consider post hearing online submissions, an email and an additional reply and did not grant the reiterated request for a personal hearing before issuing the impugned order dated 20.08.2025. For breach of this statutory entitlement and the principles of natural justice the impugned order and the subsequent demand notice were quashed and the matter remanded for fresh adjudication after affording a personal hearing; no comment made on merits.</description>
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      <description>Section 75(4) of the Central Goods and Services Tax Act requires an opportunity of hearing before passing an adverse order; the authority failed to consider post hearing online submissions, an email and an additional reply and did not grant the reiterated request for a personal hearing before issuing the impugned order dated 20.08.2025. For breach of this statutory entitlement and the principles of natural justice the impugned order and the subsequent demand notice were quashed and the matter remanded for fresh adjudication after affording a personal hearing; no comment made on merits.</description>
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