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    <title>2025 (6) TMI 109 - DELHI HIGH COURT</title>
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    <description>Delhi HC set aside the impugned order and allowed the petition by way of remand. The court found that the petitioner was not given a proper opportunity to be heard and had not filed a reply to the show cause notice, violating principles of natural justice. The court noted that the validity of the relevant notification was under consideration before the SC in a related matter, and several similar petitions had been disposed of subject to the SC&#039;s outcome. Given the procedural lapses, the matter was remanded to the concerned adjudicating authority for fresh consideration.</description>
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      <title>2025 (6) TMI 109 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=771996</link>
      <description>Delhi HC set aside the impugned order and allowed the petition by way of remand. The court found that the petitioner was not given a proper opportunity to be heard and had not filed a reply to the show cause notice, violating principles of natural justice. The court noted that the validity of the relevant notification was under consideration before the SC in a related matter, and several similar petitions had been disposed of subject to the SC&#039;s outcome. Given the procedural lapses, the matter was remanded to the concerned adjudicating authority for fresh consideration.</description>
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