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    <title>2025 (11) TMI 239 - DELHI HIGH COURT</title>
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    <description>HC remanded the adjudication to the Adjudicating Authority because the petitioner was not afforded an opportunity to be heard and had not filed replies to the show cause notices. The petitioner was granted time until 30 November 2025 to file replies; upon filing, the Adjudicating Authority must issue a notice for personal hearing and decide the matter afresh. The court relied on its earlier HC decision in similar circumstances to justify remand and the requirement of an opportunity to be heard.</description>
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      <link>https://www.taxtmi.com/caselaws?id=780771</link>
      <description>HC remanded the adjudication to the Adjudicating Authority because the petitioner was not afforded an opportunity to be heard and had not filed replies to the show cause notices. The petitioner was granted time until 30 November 2025 to file replies; upon filing, the Adjudicating Authority must issue a notice for personal hearing and decide the matter afresh. The court relied on its earlier HC decision in similar circumstances to justify remand and the requirement of an opportunity to be heard.</description>
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