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    <title>2025 (5) TMI 241 - DELHI HIGH COURT</title>
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    <description>Delhi HC set aside an adjudication order due to violation of natural justice principles. The show cause notice (SCN) was uploaded on &#039;Additional Notices Tab&#039; without petitioner&#039;s knowledge, and the impugned order was passed without providing personal hearing or considering petitioner&#039;s reply. Following precedent from Neelgiri Machinery case involving similar circumstances, the court remanded the matter for fresh consideration. The department had rectified portal issues post-January 2024, but the SCN predated these changes. The court directed fresh adjudication after proper hearing and consideration of petitioner&#039;s submissions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=769969</link>
      <description>Delhi HC set aside an adjudication order due to violation of natural justice principles. The show cause notice (SCN) was uploaded on &#039;Additional Notices Tab&#039; without petitioner&#039;s knowledge, and the impugned order was passed without providing personal hearing or considering petitioner&#039;s reply. Following precedent from Neelgiri Machinery case involving similar circumstances, the court remanded the matter for fresh consideration. The department had rectified portal issues post-January 2024, but the SCN predated these changes. The court directed fresh adjudication after proper hearing and consideration of petitioner&#039;s submissions.</description>
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