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2023 (9) TMI 995 - MADRAS HIGH COURTViolation of principles of natural justice - specific date not given to the petitioner to appear for a personal hearing - HELD THAT:- Section 75(4) of the CGST Act, 2017 deals with the "General Provisions Relating to Determination of Tax". It is mentioned therein that, an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. The Court is inclined to quash the impugned order and remits the case back to the respondents to pass appropriate orders within a period of six weeks from the date of receipt of a copy of this order - Petition disposed off.
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