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    <title>2025 (12) TMI 317 - DELHI HIGH COURT</title>
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    <description>In GST proceedings, the Delhi HC found that the petitioner was denied a meaningful opportunity of personal hearing at the appellate stage, including a notice indicating that no hearing was required and that it was only for uploading the order. The Court treated this as procedural unfairness and held that the appellate order could not stand. It condoned the delay in filing the appeal, set aside the impugned order-in-appeal, and remitted the matter to the appellate authority for a fresh decision on merits after granting personal hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=782777</link>
      <description>In GST proceedings, the Delhi HC found that the petitioner was denied a meaningful opportunity of personal hearing at the appellate stage, including a notice indicating that no hearing was required and that it was only for uploading the order. The Court treated this as procedural unfairness and held that the appellate order could not stand. It condoned the delay in filing the appeal, set aside the impugned order-in-appeal, and remitted the matter to the appellate authority for a fresh decision on merits after granting personal hearing.</description>
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