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    <title>2025 (9) TMI 596 - DELHI HIGH COURT</title>
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    <description>The HC found a breach of natural justice where the SCN and related notices were only uploaded to the portal&#039;s &quot;Additional Notices Tab&quot; and not brought to the petitioner&#039;s attention, resulting in no opportunity to reply. The impugned order was set aside and the matter remanded to the Adjudicating Authority. The petitioner was granted time until 15 October 2025 to file a reply; after filing, the Authority must issue a personal hearing notice (to be communicated beyond mere portal upload) and afford the petitioner an opportunity to be heard before proceeding.</description>
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    <pubDate>Thu, 04 Sep 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=778107</link>
      <description>The HC found a breach of natural justice where the SCN and related notices were only uploaded to the portal&#039;s &quot;Additional Notices Tab&quot; and not brought to the petitioner&#039;s attention, resulting in no opportunity to reply. The impugned order was set aside and the matter remanded to the Adjudicating Authority. The petitioner was granted time until 15 October 2025 to file a reply; after filing, the Authority must issue a personal hearing notice (to be communicated beyond mere portal upload) and afford the petitioner an opportunity to be heard before proceeding.</description>
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