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    <title>2025 (6) TMI 344 - DELHI HIGH COURT</title>
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    <description>The Delhi HC set aside an order consequent to a SCN dated 23rd September 2023, finding that the petitioner did not receive proper opportunity to be heard. The court noted that the SCN and two of three reminders were uploaded on the Additional Notices Tab before 16th January 2024, when the department corrected portal visibility issues. Following precedent in Neelgiri Machinery case involving similar circumstances, the HC remanded the matter to the Adjudicating Authority, granting the petitioner time until 15th July 2025 to file reply to the SCN, after which a personal hearing notice must be issued.</description>
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    <pubDate>Wed, 21 May 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=772231</link>
      <description>The Delhi HC set aside an order consequent to a SCN dated 23rd September 2023, finding that the petitioner did not receive proper opportunity to be heard. The court noted that the SCN and two of three reminders were uploaded on the Additional Notices Tab before 16th January 2024, when the department corrected portal visibility issues. Following precedent in Neelgiri Machinery case involving similar circumstances, the HC remanded the matter to the Adjudicating Authority, granting the petitioner time until 15th July 2025 to file reply to the SCN, after which a personal hearing notice must be issued.</description>
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