https://www.taxtmi.com/caselaws?id=770926 Delhi HC set aside an order passed under GST provisions without affording the petitioner an opportunity to be heard regarding a show cause notice issued under sections 73/74. The court found that the SCN and consequent order were passed without hearing the petitioner, violating principles of natural justice. The matter was remanded to the Adjudicating Authority to consider the petitioner's reply and conduct fresh proceedings. The validity of Central and State Tax Notifications regarding time limit extensions was left open, subject to pending SC and HC decisions. GST Portal access was directed to be provided to the petitioner. en-us Tue, 06 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770926 Delhi HC set aside an order passed under GST provisions without affording the petitioner an opportunity to be heard regarding a show cause notice issued under sections 73/74. The court found that the SCN and consequent order were passed without hearing the petitioner, violating principles of natural justice. The matter was remanded to the Adjudicating Authority to consider the petitioner's reply and conduct fresh proceedings. The validity of Central and State Tax Notifications regarding time limit extensions was left open, subject to pending SC and HC decisions. GST Portal access was directed to be provided to the petitioner. Case-Laws GST Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770926