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    <title>2024 (8) TMI 572 - DELHI HIGH COURT</title>
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    <description>Uploading a show cause notice only under the portal tab for additional notices and orders was treated as insufficient service because it made the notice less accessible to the taxpayer and conflicted with earlier binding precedent on statutory service. As the notice was issued before the portal redesign, the adjudication order based on that notice could not stand without a proper opportunity to respond. The impugned order was set aside and the matter remanded for fresh adjudication after considering the petitioner&#039;s reply and granting a hearing.</description>
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      <description>Uploading a show cause notice only under the portal tab for additional notices and orders was treated as insufficient service because it made the notice less accessible to the taxpayer and conflicted with earlier binding precedent on statutory service. As the notice was issued before the portal redesign, the adjudication order based on that notice could not stand without a proper opportunity to respond. The impugned order was set aside and the matter remanded for fresh adjudication after considering the petitioner&#039;s reply and granting a hearing.</description>
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