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    <title>2024 (9) TMI 1231 - DELHI HIGH COURT</title>
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    <description>A challenge to an assessment order under section 73 succeeded on natural justice grounds where the petitioner said the show cause notices uploaded on the portal under &quot;Additional Notices and Orders&quot; were not received, leaving no effective chance to reply. As the respondents did not dispute remand, the court held that the order could not stand without giving the petitioner an opportunity to file a response and supporting documents. The impugned order was set aside and the matter sent back to the adjudicating authority for fresh consideration after hearing the petitioner.</description>
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      <description>A challenge to an assessment order under section 73 succeeded on natural justice grounds where the petitioner said the show cause notices uploaded on the portal under &quot;Additional Notices and Orders&quot; were not received, leaving no effective chance to reply. As the respondents did not dispute remand, the court held that the order could not stand without giving the petitioner an opportunity to file a response and supporting documents. The impugned order was set aside and the matter sent back to the adjudicating authority for fresh consideration after hearing the petitioner.</description>
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