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    <title>2025 (4) TMI 552 - DELHI HIGH COURT</title>
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    <description>GST proceedings involving alleged non-consideration of written submissions and non-communication of a personal hearing notice required record verification rather than substantive adjudication. The Delhi HC directed the petitioner to place on record the GST portal screenshot showing upload of written submissions, and directed the respondents to produce portal proof of how the hearing notice was communicated. The Court also urged the Principal Chief Commissioner to consider deputing litigation officials to coordinate with Commissionerates and furnish instructions promptly, reflecting concern over recurring procedural lapses in GST litigation. The matter was listed for further hearing, with no final decision on the challenged orders.</description>
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      <link>https://www.taxtmi.com/caselaws?id=768638</link>
      <description>GST proceedings involving alleged non-consideration of written submissions and non-communication of a personal hearing notice required record verification rather than substantive adjudication. The Delhi HC directed the petitioner to place on record the GST portal screenshot showing upload of written submissions, and directed the respondents to produce portal proof of how the hearing notice was communicated. The Court also urged the Principal Chief Commissioner to consider deputing litigation officials to coordinate with Commissionerates and furnish instructions promptly, reflecting concern over recurring procedural lapses in GST litigation. The matter was listed for further hearing, with no final decision on the challenged orders.</description>
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