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    <title>2025 (5) TMI 1114 - DELHI HIGH COURT</title>
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    <description>The Delhi HC set aside the impugned demand orders dated 23rd April, 2024 and 5th December, 2023, finding violation of natural justice principles as personal hearing was not provided to the petitioner. The court noted that the show cause notice dated 25th September, 2023 was uploaded before the department&#039;s portal changes on 16th January, 2024, which made SCNs visible to parties. Following precedent from Neelgiri Machinery case, the court remanded the matter for fresh consideration with proper personal hearing notice to be e-mailed to the petitioner, not merely uploaded on portal. Petition disposed.</description>
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    <pubDate>Tue, 06 May 2025 00:00:00 +0530</pubDate>
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      <title>2025 (5) TMI 1114 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=770842</link>
      <description>The Delhi HC set aside the impugned demand orders dated 23rd April, 2024 and 5th December, 2023, finding violation of natural justice principles as personal hearing was not provided to the petitioner. The court noted that the show cause notice dated 25th September, 2023 was uploaded before the department&#039;s portal changes on 16th January, 2024, which made SCNs visible to parties. Following precedent from Neelgiri Machinery case, the court remanded the matter for fresh consideration with proper personal hearing notice to be e-mailed to the petitioner, not merely uploaded on portal. Petition disposed.</description>
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      <pubDate>Tue, 06 May 2025 00:00:00 +0530</pubDate>
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