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    <title>2025 (7) TMI 1197 - DELHI HIGH COURT</title>
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    <description>The Delhi HC set aside an adjudicating authority&#039;s order for violating principles of natural justice. The authority failed to consider credit ledgers submitted by the petitioner regarding sundry creditors for the period April 2018 to March 2023, though ledgers for 2017-2018 were not submitted. The court found the authority should have considered the available credit ledger evidence before making its determination. The matter was remanded to the adjudicating authority for fresh adjudication after considering the petitioner&#039;s reply and submissions during hearing. The original impugned order was set aside and the writ petition was disposed of, requiring complete reconsideration of the show cause notice.</description>
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      <title>2025 (7) TMI 1197 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=775129</link>
      <description>The Delhi HC set aside an adjudicating authority&#039;s order for violating principles of natural justice. The authority failed to consider credit ledgers submitted by the petitioner regarding sundry creditors for the period April 2018 to March 2023, though ledgers for 2017-2018 were not submitted. The court found the authority should have considered the available credit ledger evidence before making its determination. The matter was remanded to the adjudicating authority for fresh adjudication after considering the petitioner&#039;s reply and submissions during hearing. The original impugned order was set aside and the writ petition was disposed of, requiring complete reconsideration of the show cause notice.</description>
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