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The Jharkhand High Court set aside the adjudication orders against M/s Om Prakash Store, ruling that they were issued without proper notice or opportunity for a hearing, violating the principles of natural justice. The court found that the petitioner was unaware of the proceedings until their bank account was attached, and that the statutory requirements under the JGST Act were not followed. The case was remanded to the adjudicating authority for a fresh show cause notice and hearing.

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sameer

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