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    <title>2025 (5) TMI 1261 - DELHI HIGH COURT</title>
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    <description>Delhi HC set aside the impugned order in a challenge to show cause notice and consequent orders under N/N. 09/2023-Central Tax and 56/2023-Central Tax regarding extension of time limits. The court found the order was passed mechanically without considering petitioner&#039;s reply or affording opportunity to be heard, as the personal hearing date and order date were identical. The court held that since petitioner was denied natural justice, the matter should be decided on merits after proper hearing. Petition disposed of with order set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=770989</link>
      <description>Delhi HC set aside the impugned order in a challenge to show cause notice and consequent orders under N/N. 09/2023-Central Tax and 56/2023-Central Tax regarding extension of time limits. The court found the order was passed mechanically without considering petitioner&#039;s reply or affording opportunity to be heard, as the personal hearing date and order date were identical. The court held that since petitioner was denied natural justice, the matter should be decided on merits after proper hearing. Petition disposed of with order set aside.</description>
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