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    <description>Denial of the GST-mandated personal hearing was treated as a sufficient ground to interfere with the assessment process, and the assessment order and appellate order were set aside. The Court noted that no hearing date had been fixed before finalisation of the proceedings. As the petitioner was ready to deposit the amount demanded in the original order, the matter was remitted to the authority for fresh adjudication after such deposit and notice of deposit within the stipulated time.</description>
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      <description>Denial of the GST-mandated personal hearing was treated as a sufficient ground to interfere with the assessment process, and the assessment order and appellate order were set aside. The Court noted that no hearing date had been fixed before finalisation of the proceedings. As the petitioner was ready to deposit the amount demanded in the original order, the matter was remitted to the authority for fresh adjudication after such deposit and notice of deposit within the stipulated time.</description>
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