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2023 (9) TMI 1051 - MADRAS HIGH COURTViolation of principles of natural justice - SCN preceeded a notice under Rule 141(1A) of the Central Goods and Services Tax (CGST) Rules, 2017 in DRC-01A or not - adequate opportunity of hearing not provided to petitioner - HELD THAT:- The respondent is directed to keep the recovery proceedings in abeyance pending disposal of the rectification application of the petitioner under Section 161 of the respective GST enactments. Petition closed.
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