SVLDRS: Case to be considered afresh where assessee was denied benefit of scheme without fair opportunity of hearing

GST/EXCISE/ST/VAT : Where petitioner was denied benefit of scheme namely Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, without granting a fair opportunity of hearing, impugned order passed by issuing Form SVLDRS-3, was to be quashed and, matter was to be remanded back for disposal afresh

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