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    <title>2026 (7) TMI 67 - UTTARAKHAND HIGH COURT</title>
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    <description>An adjudicatory order under the GST law cannot be sustained where no date of personal hearing was fixed in the show-cause notice and no hearing was otherwise afforded before the final order, because this breaches the mandatory safeguard in section 75(4) and the principles of natural justice; the order was therefore liable to be quashed. A delay objection in filing the writ petition did not defeat relief because the impugned order suffered from clear procedural illegality, so the Court overruled that objection and left the matter open for fresh decision after giving the assessee an opportunity of hearing.</description>
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    <pubDate>Thu, 18 Jun 2026 00:00:00 +0530</pubDate>
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