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GST - Highlights / Catch Notes

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Validity of summary orders/adjudication orders - the summary of ...

GST

October 18, 2022

Validity of summary orders/adjudication orders - the summary of orders, adjudication orders and all subsequent orders issued by the department in all the writ applications is bad in law, inasmuch as, the same has been issued without issuance of any Show Cause Notice and without affording the opportunity of personal hearing which is mandatory and without passing any detailed order in terms of the provisions of the Act. - HC

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