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    <title>Implementation of Hon’ble High Court Directions in Writ Tax No. 672/2024 and 674/2024</title>
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    <description>Personal hearing must be offered before any adverse adjudication order under Section 75(4) of the Uttar Pradesh GST Act, and denial of that opportunity violates the principles of natural justice. The circular directs all subordinate officers to strictly follow this requirement, ensure mandatory compliance with personal hearing provisions, and take remedial measures, including disciplinary action against erring officials, where such violations occur.</description>
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