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    <title>2025 (6) TMI 435 - DELHI HIGH COURT</title>
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    <description>Delhi HC set aside the impugned order challenging show cause notice and consequent order, along with notifications extending time limits for adjudication. The court found that the legal issue regarding non-availability of IGST submission utility at the relevant time was not considered during the original adjudication. Following precedents in similar cases, the matter was remanded to the adjudicating authority for fresh consideration on merits, giving the petitioner opportunity for proper adjudication of the technical issue.</description>
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      <description>Delhi HC set aside the impugned order challenging show cause notice and consequent order, along with notifications extending time limits for adjudication. The court found that the legal issue regarding non-availability of IGST submission utility at the relevant time was not considered during the original adjudication. Following precedents in similar cases, the matter was remanded to the adjudicating authority for fresh consideration on merits, giving the petitioner opportunity for proper adjudication of the technical issue.</description>
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