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    <description>HC set aside the impugned adjudication orders under section 168A of the CGST Act and remanded the matters 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 court granted the petitioner until 30 November 2025 to file replies to the impugned SCNs and disposed of the petition.</description>
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      <description>HC set aside the impugned adjudication orders under section 168A of the CGST Act and remanded the matters 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 court granted the petitioner until 30 November 2025 to file replies to the impugned SCNs and disposed of the petition.</description>
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