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    <title>2026 (4) TMI 1417 - DELHI HIGH COURT</title>
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    <description>An adjudication under the Delhi GST law was set aside where the record showed no reply to the show-cause notice and no personal hearing had been availed, engaging principles of natural justice. The matter was remanded for de novo adjudication so the taxpayer could file a reply and be heard afresh, subject to the stipulated deposit condition. Because the recovery attachment was only consequential to the original adjudication order, the provisional attachment of the bank account was directed to be lifted once that order was set aside and the dispute sent back for fresh determination.</description>
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      <description>An adjudication under the Delhi GST law was set aside where the record showed no reply to the show-cause notice and no personal hearing had been availed, engaging principles of natural justice. The matter was remanded for de novo adjudication so the taxpayer could file a reply and be heard afresh, subject to the stipulated deposit condition. Because the recovery attachment was only consequential to the original adjudication order, the provisional attachment of the bank account was directed to be lifted once that order was set aside and the dispute sent back for fresh determination.</description>
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