https://www.taxtmi.com/caselaws?id=770921 Delhi HC set aside adjudicating authority's order in GST matter involving extension of time limit for SCN issuance under sections 73/74. Court found petitioner was not given adequate opportunity to be heard as no reply was filed to SCN and personal hearings were not availed. Matter remanded to adjudicating authority for hearing on merits. Court left open the validity question of notifications 09/2023 and 56/2023, subject to pending SC decision in HCC-SEW-MEIL-AAG JV case. GST portal access to be ensured for petitioner. en-us Tue, 06 May 2025 00:00:00 +0530 Sat, 17 May 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770921 Delhi HC set aside adjudicating authority's order in GST matter involving extension of time limit for SCN issuance under sections 73/74. Court found petitioner was not given adequate opportunity to be heard as no reply was filed to SCN and personal hearings were not availed. Matter remanded to adjudicating authority for hearing on merits. Court left open the validity question of notifications 09/2023 and 56/2023, subject to pending SC decision in HCC-SEW-MEIL-AAG JV case. GST portal access to be ensured for petitioner. Case-Laws GST Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770921