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    <title>2026 (1) TMI 1067 - DELHI HIGH COURT</title>
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    <description>Validity of a show-cause notice was examined against the statutory mandate in section 6(2)(b) of the CGST/DGST Act; non-compliance with that mandate undermined the impugned proceedings, and the impugned order dated 6 February 2025 was quashed and set aside. The affected party is directed to appear before the issuing authority with written submissions and documents on the specified date, and the authority is to consider the reply and material and grant an opportunity of hearing before passing any fresh order.</description>
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