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2024 (2) TMI 1070 - DELHI HIGH COURTPrinciples of natural justice - SCN was uploaded on the portal in the category of ‘Additional Notices’ which were not easily accessible - Petitioner prays that one opportunity be granted to the petitioner to respond to the Show Cause Notice and an opportunity of a personal hearing be also given - HELD THAT:- Perusal of the impugned order shows that the impugned order categorically records that the tax payer has not replied or appeared in person. Consequently, the petitioner needs to be granted one opportunity to respond to the Show Cause Notice and thereafter, the Show Cause Notice to be re-adjudicated. Respondent shall open the portal to enable the petitioner to file a response to the said Show Cause Notice dated 24.09.2023 which shall be filed within a period of 30 days - the impugned order is set aside - petition disposed off.
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