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    <title>2026 (6) TMI 250 - ALLAHABAD HIGH COURT</title>
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    <description>An ex parte assessment under the GST Act passed without notice of the adjourned hearing date and without a personal hearing was vitiated for breach of natural justice. The HC held that fairness in adjudication requires communication of the next date and a meaningful opportunity to be heard; proceeding ex parte on an uncommunicated date could not be sustained. The impugned order was quashed, and the matter was remitted to the authority to grant a personal hearing and pass a reasoned order in accordance with law.</description>
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      <description>An ex parte assessment under the GST Act passed without notice of the adjourned hearing date and without a personal hearing was vitiated for breach of natural justice. The HC held that fairness in adjudication requires communication of the next date and a meaningful opportunity to be heard; proceeding ex parte on an uncommunicated date could not be sustained. The impugned order was quashed, and the matter was remitted to the authority to grant a personal hearing and pass a reasoned order in accordance with law.</description>
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