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    <title>2026 (5) TMI 1387 - CESTAT NEW DELHI</title>
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    <description>An adjudication order is unsustainable where notice is not effectively served and the assessee is denied a real opportunity to reply and be heard. Here, communications for filing a reply and for personal hearing were sent to an old physical address and to an incorrect email address, despite intimation that the premises had been vacated and a new address should be used. As a result, the appellant was not afforded effective participation in the proceedings, so the order was vitiated by breach of natural justice and liable to be set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=792185</link>
      <description>An adjudication order is unsustainable where notice is not effectively served and the assessee is denied a real opportunity to reply and be heard. Here, communications for filing a reply and for personal hearing were sent to an old physical address and to an incorrect email address, despite intimation that the premises had been vacated and a new address should be used. As a result, the appellant was not afforded effective participation in the proceedings, so the order was vitiated by breach of natural justice and liable to be set aside.</description>
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