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    <title>2025 (11) TMI 185 - DELHI HIGH COURT</title>
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    <description>HC held the impugned demand orders set aside and remanded the matter to the Adjudicating Authority for fresh adjudication, observing violation of principles of natural justice as the SCN issued on 11 Dec 2023 was not effectively communicated and no opportunity to be heard was afforded. The Petitioner was granted time until 30 Nov 2025 to file a reply to the SCN; thereafter the Authority must issue a personal hearing notice (not merely upload) and adjudicate the show-cause notice in accordance with law.</description>
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      <description>HC held the impugned demand orders set aside and remanded the matter to the Adjudicating Authority for fresh adjudication, observing violation of principles of natural justice as the SCN issued on 11 Dec 2023 was not effectively communicated and no opportunity to be heard was afforded. The Petitioner was granted time until 30 Nov 2025 to file a reply to the SCN; thereafter the Authority must issue a personal hearing notice (not merely upload) and adjudicate the show-cause notice in accordance with law.</description>
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