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2021 (7) TMI 1416 - HC - GSTPrinciples of natural justice - no personal hearing granted to the petitioner - HELD THAT:- The respondent/State has very fairly accepted that there is such a provision in the Punjab GST Act, 2017 and that the petitioner had in fact requested for personal hearing, which was not granted. The orders Annexure P-5 and P-6 are set aside - respondent No.2 are directed to pass a fresh order after hearing the petitioner.
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