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    <title>2025 (5) TMI 1213 - DELHI HIGH COURT</title>
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    <description>Delhi HC set aside the impugned order and remanded the matter for fresh adjudication after finding that the Adjudicating Authority failed to consider various grounds raised by the petitioner in their reply to the Show Cause Notice dated 24th November 2023. The court left open the validity issue of Notifications No. 9/2023-Central Tax and 9/2023-State Tax, making any fresh order subject to pending SC and HC decisions. The petitioner&#039;s reply and personal hearing submissions must be considered in the fresh adjudication, with GST Portal access to be ensured.</description>
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      <description>Delhi HC set aside the impugned order and remanded the matter for fresh adjudication after finding that the Adjudicating Authority failed to consider various grounds raised by the petitioner in their reply to the Show Cause Notice dated 24th November 2023. The court left open the validity issue of Notifications No. 9/2023-Central Tax and 9/2023-State Tax, making any fresh order subject to pending SC and HC decisions. The petitioner&#039;s reply and personal hearing submissions must be considered in the fresh adjudication, with GST Portal access to be ensured.</description>
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