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    <title>2025 (3) TMI 1307 - DELHI HIGH COURT</title>
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    <description>An ex parte demand order under the Delhi Goods and Services Tax Act was challenged on the ground that the show cause notice had not been received. The record showed issuance of notices, reminders and later communications through the GST portal, automated email and SMS, and also indicated the petitioner had responded to similar notices for earlier periods. In these circumstances, the petitioner was permitted to file an appeal against the impugned order within two weeks, and any delay was left to be considered by the appellate authority in accordance with law.</description>
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      <description>An ex parte demand order under the Delhi Goods and Services Tax Act was challenged on the ground that the show cause notice had not been received. The record showed issuance of notices, reminders and later communications through the GST portal, automated email and SMS, and also indicated the petitioner had responded to similar notices for earlier periods. In these circumstances, the petitioner was permitted to file an appeal against the impugned order within two weeks, and any delay was left to be considered by the appellate authority in accordance with law.</description>
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