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    <title>2024 (5) TMI 1126 - DELHI HIGH COURT</title>
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    <description>An adjudication order under Section 73 of the CGST Act was set aside because it had been passed solely on the basis that no response had been received. The petitioner had sought time to file a reply and relied on supporting account statements and invoices, so the Court directed that one opportunity be given to submit a response before fresh adjudication. The matter was restored to the show cause notice stage for reconsideration in accordance with law, with a personal hearing and within the time prescribed under Section 75(3) of the CGST Act.</description>
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      <description>An adjudication order under Section 73 of the CGST Act was set aside because it had been passed solely on the basis that no response had been received. The petitioner had sought time to file a reply and relied on supporting account statements and invoices, so the Court directed that one opportunity be given to submit a response before fresh adjudication. The matter was restored to the show cause notice stage for reconsideration in accordance with law, with a personal hearing and within the time prescribed under Section 75(3) of the CGST Act.</description>
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