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    <title>2025 (5) TMI 243 - DELHI HIGH COURT</title>
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    <description>Delhi HC set aside the impugned order passed by Sales Tax Officer for violating principles of natural justice. The court found that petitioner&#039;s reply and supporting documents were not considered, and no proper opportunity for personal hearing was provided. It remained unclear whether hearing notice was uploaded on GST Portal or communicated otherwise. Matter was remanded to Adjudicating Authority with directions to consider petitioner&#039;s existing reply and conduct fresh proceedings before passing new order on the show cause notice.</description>
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      <description>Delhi HC set aside the impugned order passed by Sales Tax Officer for violating principles of natural justice. The court found that petitioner&#039;s reply and supporting documents were not considered, and no proper opportunity for personal hearing was provided. It remained unclear whether hearing notice was uploaded on GST Portal or communicated otherwise. Matter was remanded to Adjudicating Authority with directions to consider petitioner&#039;s existing reply and conduct fresh proceedings before passing new order on the show cause notice.</description>
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