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    <title>2025 (5) TMI 1514 - DELHI HIGH COURT</title>
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    <description>Delhi HC set aside demand order and remanded matter to adjudicating authority. Court found petitioner lacked sufficient opportunity to reply to SCN dated 11th December 2023, as it was uploaded on Additional Notices Tab making it invisible to parties. Following precedent in Neelgiri Machinery case involving similar portal visibility issues, HC ruled petitioner denied proper hearing opportunity. GST Department subsequently modified portal post-January 2024 to ensure SCN visibility. Petition disposed through remand for fresh adjudication.</description>
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      <description>Delhi HC set aside demand order and remanded matter to adjudicating authority. Court found petitioner lacked sufficient opportunity to reply to SCN dated 11th December 2023, as it was uploaded on Additional Notices Tab making it invisible to parties. Following precedent in Neelgiri Machinery case involving similar portal visibility issues, HC ruled petitioner denied proper hearing opportunity. GST Department subsequently modified portal post-January 2024 to ensure SCN visibility. Petition disposed through remand for fresh adjudication.</description>
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