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GST - Highlights / Catch Notes

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Validity of adjudication order - opportunity of personal hearing ...

GST

June 18, 2022

Validity of adjudication order - opportunity of personal hearing not provided - violation of principle of natural justice - The impugned order dated 9th May, 2021 is set aside and the matter is remanded back to the Adjudicating Officer concerned to pass a fresh order after giving an opportunity of hearing to the petitioners or their authorised representative within eight weeks from the date of communication of this order - HC

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