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    <title>2025 (5) TMI 240 - 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 of hearing was provided. It was unclear whether personal hearing notice was uploaded on GST Portal or communicated to petitioner. Matter was remanded to Adjudicating Authority with directions to consider petitioner&#039;s reply and submissions before passing fresh order on the SCN.</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 of hearing was provided. It was unclear whether personal hearing notice was uploaded on GST Portal or communicated to petitioner. Matter was remanded to Adjudicating Authority with directions to consider petitioner&#039;s reply and submissions before passing fresh order on the SCN.</description>
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