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    <title>2025 (11) TMI 306 - GUJARAT HIGH COURT</title>
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    <description>HC held the Order-in-Original and Order-in-Appeal were passed in breach of natural justice because service was not proved and the petitioner was not heard; multiple inconsistent dates and adjournment counting under Section 33A were defective. The impugned OIO dated 31.03.2023 and appellate order dated 25.06.2024 were quashed and set aside. The matter is remanded to the Adjudicating Authority for a de novo hearing, directing that the petitioner be afforded adequate opportunity of hearing and the proceedings decided in accordance with law.</description>
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    <pubDate>Thu, 16 Oct 2025 00:00:00 +0530</pubDate>
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      <title>2025 (11) TMI 306 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=780838</link>
      <description>HC held the Order-in-Original and Order-in-Appeal were passed in breach of natural justice because service was not proved and the petitioner was not heard; multiple inconsistent dates and adjournment counting under Section 33A were defective. The impugned OIO dated 31.03.2023 and appellate order dated 25.06.2024 were quashed and set aside. The matter is remanded to the Adjudicating Authority for a de novo hearing, directing that the petitioner be afforded adequate opportunity of hearing and the proceedings decided in accordance with law.</description>
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      <pubDate>Thu, 16 Oct 2025 00:00:00 +0530</pubDate>
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