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Case Law Details

Case Name : Jain Medicals Vs State of U.P. and Another (Allahabad High Court)
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Jain Medicals Vs State of U.P. and Another (Allahabad High Court)

When it’s established as a legal principle that an assessee isn’t obligated to request a ‘personal hearing,’ the Assessing Authority must still provide this opportunity before making an adverse order. Therefore, marking ‘No’ in the personal hearing choice holds no legal consequence.

In a significant ruling, the Allahabad High Court addressed the issue of denial of oral hearing under Section 75(4) of the U.P. GST Act, 2017. The case, Jain Medicals Vs State of

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