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    <title>2025 (5) TMI 1187 - DELHI HIGH COURT</title>
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    <description>Delhi HC set aside an order passed without affording the petitioner opportunity to be heard regarding SCN issued under sections 73/74. The court found violation of natural justice principles as petitioner was not given chance to file reply to SCN. Matter remanded to Adjudicating Authority for fresh consideration after hearing petitioner&#039;s submissions. Validity of notifications extending time limits for SCN issuance left open, subject to pending SC and HC decisions. GST Portal access ordered for petitioner to upload reply and access relevant documents.</description>
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      <description>Delhi HC set aside an order passed without affording the petitioner opportunity to be heard regarding SCN issued under sections 73/74. The court found violation of natural justice principles as petitioner was not given chance to file reply to SCN. Matter remanded to Adjudicating Authority for fresh consideration after hearing petitioner&#039;s submissions. Validity of notifications extending time limits for SCN issuance left open, subject to pending SC and HC decisions. GST Portal access ordered for petitioner to upload reply and access relevant documents.</description>
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