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    <title>2024 (9) TMI 1144 - DELHI HIGH COURT</title>
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    <description>An adjudication order under the CGST Act could not be sustained where the assessee was not given an effective opportunity to respond, with the show cause notice allegedly not properly uploaded, no workable chance to file a reply, and no personal hearing. The High Court noted that the order did not deal with the notice averments and appeared to have been passed for non-filing of reply and non-appearance. It set aside the demand order and remitted the matter for fresh adjudication after allowing a reply and granting personal hearing, keeping all contentions open.</description>
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      <description>An adjudication order under the CGST Act could not be sustained where the assessee was not given an effective opportunity to respond, with the show cause notice allegedly not properly uploaded, no workable chance to file a reply, and no personal hearing. The High Court noted that the order did not deal with the notice averments and appeared to have been passed for non-filing of reply and non-appearance. It set aside the demand order and remitted the matter for fresh adjudication after allowing a reply and granting personal hearing, keeping all contentions open.</description>
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