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    <title>2026 (7) TMI 1923 - DELHI HIGH COURT</title>
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    <description>Alleged non-service of show-cause and hearing notices did not justify bypassing the statutory appellate remedy where service was disputed. The notes state that the taxpayer denied receipt, while Revenue relied on dispatch to the registered address and portal upload under the prescribed service provision. Questions concerning the sufficiency of service, the effect of a rejected registration-cancellation application, and the need for further service modes required factual appraisal by the appellate authority. As no apparent or undisputed breach of natural justice was established, extraordinary writ jurisdiction was not warranted and the statutory appeal remained the appropriate remedy.</description>
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    <pubDate>Thu, 23 Jul 2026 00:00:00 +0530</pubDate>
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      <description>Alleged non-service of show-cause and hearing notices did not justify bypassing the statutory appellate remedy where service was disputed. The notes state that the taxpayer denied receipt, while Revenue relied on dispatch to the registered address and portal upload under the prescribed service provision. Questions concerning the sufficiency of service, the effect of a rejected registration-cancellation application, and the need for further service modes required factual appraisal by the appellate authority. As no apparent or undisputed breach of natural justice was established, extraordinary writ jurisdiction was not warranted and the statutory appeal remained the appropriate remedy.</description>
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