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    <title>2025 (4) TMI 1636 - DELHI HIGH COURT</title>
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    <description>Delhi HC set aside SCN and orders dated 31st March, 2023 and 28th December, 2023 issued by Central Board of Indirect Taxes and Customs regarding extension of time limits for adjudication under GST regime. Court found violation of principles of natural justice as petitioner was not afforded opportunity to be heard before passing the orders. Petitioner granted 30 days to file reply to SCNs, after which Adjudicating Authority must issue notice for personal hearing. Petition allowed.</description>
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      <description>Delhi HC set aside SCN and orders dated 31st March, 2023 and 28th December, 2023 issued by Central Board of Indirect Taxes and Customs regarding extension of time limits for adjudication under GST regime. Court found violation of principles of natural justice as petitioner was not afforded opportunity to be heard before passing the orders. Petitioner granted 30 days to file reply to SCNs, after which Adjudicating Authority must issue notice for personal hearing. Petition allowed.</description>
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