https://www.taxtmi.com/caselaws?id=772307 Delhi HC set aside adjudication order in GST case where petitioner challenged show cause notice issued beyond limitation period. Petitioner argued extension notification was ultra vires Section 168A of CGST Act 2017 and violated natural justice principles by denying hearing opportunity. Court noted similar challenge pending before SC and found petitioner was not given opportunity to file reply or attend personal hearing. Matter remanded to adjudicating authority with directions to allow petitioner to file reply by July 15, 2025, and provide personal hearing thereafter. en-us Thu, 15 May 2025 00:00:00 +0530 Mon, 09 Jun 2025 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772307 Delhi HC set aside adjudication order in GST case where petitioner challenged show cause notice issued beyond limitation period. Petitioner argued extension notification was ultra vires Section 168A of CGST Act 2017 and violated natural justice principles by denying hearing opportunity. Court noted similar challenge pending before SC and found petitioner was not given opportunity to file reply or attend personal hearing. Matter remanded to adjudicating authority with directions to allow petitioner to file reply by July 15, 2025, and provide personal hearing thereafter. Case-Laws GST Thu, 15 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772307