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    <title>2025 (5) TMI 244 - DELHI HIGH COURT</title>
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    <description>The Delhi HC set aside an adjudication order passed without providing proper notice to the petitioner. The show cause notice (SCN) was uploaded on the &#039;Additional Notices Tab&#039; of the portal and did not come to the petitioner&#039;s knowledge, violating principles of natural justice. The court noted that while the department rectified the portal visibility issue post-January 2024, the SCN in question was from December 2023. Following precedent from Neelgiri Machinery case, the HC remanded the matter for fresh consideration with proper notice and personal hearing opportunity.</description>
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      <title>2025 (5) TMI 244 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=769972</link>
      <description>The Delhi HC set aside an adjudication order passed without providing proper notice to the petitioner. The show cause notice (SCN) was uploaded on the &#039;Additional Notices Tab&#039; of the portal and did not come to the petitioner&#039;s knowledge, violating principles of natural justice. The court noted that while the department rectified the portal visibility issue post-January 2024, the SCN in question was from December 2023. Following precedent from Neelgiri Machinery case, the HC remanded the matter for fresh consideration with proper notice and personal hearing opportunity.</description>
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