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    <title>2024 (12) TMI 1401 - DELHI HIGH COURT</title>
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    <description>Delhi HC granted petitioner four weeks additional time to file appeal against recovery of excess ITC orders without ruling on the waiver of mandatory 10% pre-deposit under Section 107 of CGST Act, 2017. The court noted that the legislative scheme regarding exemptions, waivers, or reductions for GST demands remains unexamined and unadjudicated. Treating this as a unique case, the court disposed of the petition by allowing the extended timeline for filing the appeal challenging both impugned orders.</description>
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      <description>Delhi HC granted petitioner four weeks additional time to file appeal against recovery of excess ITC orders without ruling on the waiver of mandatory 10% pre-deposit under Section 107 of CGST Act, 2017. The court noted that the legislative scheme regarding exemptions, waivers, or reductions for GST demands remains unexamined and unadjudicated. Treating this as a unique case, the court disposed of the petition by allowing the extended timeline for filing the appeal challenging both impugned orders.</description>
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