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    <title>2025 (5) TMI 1808 - DELHI HIGH COURT</title>
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    <description>An ex parte GST demand order was set aside and remanded for fresh adjudication because the assessee had not been heard on merits. The court did not accept the objection that the SCN was missed merely because it was placed in the portal&#039;s additional notices tab, since that feature was already available when service was made. However, in view of the petitioner&#039;s willingness to deposit the admitted tax and file a reply, the matter was sent back to the Adjudicating Authority for de novo consideration on merits, subject to compliance with those conditions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=771536</link>
      <description>An ex parte GST demand order was set aside and remanded for fresh adjudication because the assessee had not been heard on merits. The court did not accept the objection that the SCN was missed merely because it was placed in the portal&#039;s additional notices tab, since that feature was already available when service was made. However, in view of the petitioner&#039;s willingness to deposit the admitted tax and file a reply, the matter was sent back to the Adjudicating Authority for de novo consideration on merits, subject to compliance with those conditions.</description>
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