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Validity of assessment order u/s 73 - Violation of principles of natural...

GST
1-10-2021

Validity of assessment order u/s 73 - Violation of principles of natural justice - No personal hearing has been granted - non adherence to Rule 142 had caused prejudice to the writ petitioner qua impugned order - The impugned order is set aside, solely on the ground of non adherence to Rule 142 of the CG&ST Rules, 2017 and all other procedural requirements - HC

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