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    <title>2025 (8) TMI 700 - DELHI HIGH COURT</title>
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    <description>A show cause notice uploaded only on the GST portal&#039;s Additional Notices Tab, without effective communication to the noticee, does not satisfy fair notice requirements where it deprives the party of a real chance to reply and be heard. The Delhi HC treated the resulting adjudication as procedurally unfair and held that remand was appropriate. The impugned order was set aside, the matter was sent back to the adjudicating authority, and the petitioner was allowed to file a reply and participate in personal hearing.</description>
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      <description>A show cause notice uploaded only on the GST portal&#039;s Additional Notices Tab, without effective communication to the noticee, does not satisfy fair notice requirements where it deprives the party of a real chance to reply and be heard. The Delhi HC treated the resulting adjudication as procedurally unfair and held that remand was appropriate. The impugned order was set aside, the matter was sent back to the adjudicating authority, and the petitioner was allowed to file a reply and participate in personal hearing.</description>
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