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    <title>2024 (4) TMI 654 - DELHI HIGH COURT</title>
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    <description>Delhi HC quashed a GST demand order against a taxpayer due to procedural non-compliance. The court found the order invalid because no show cause notice was issued under Section 73 of the CGST Act before creating the demand and setting off blocked Input Tax Credit. The HC permitted tax authorities to re-issue the order after providing proper notice and hearing to the taxpayer, without examining the substantive merits of the case.</description>
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      <description>Delhi HC quashed a GST demand order against a taxpayer due to procedural non-compliance. The court found the order invalid because no show cause notice was issued under Section 73 of the CGST Act before creating the demand and setting off blocked Input Tax Credit. The HC permitted tax authorities to re-issue the order after providing proper notice and hearing to the taxpayer, without examining the substantive merits of the case.</description>
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