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    <title>2025 (4) TMI 729 - DELHI HIGH COURT</title>
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    <description>Delhi HC held that petitioner claiming excess ITC availment due to typographical error must follow prescribed procedure under Circular No 26/26/2017. Court directed petitioner to make 10% pre-deposit of demanded amount within eight weeks. Upon deposit, demand confirmed by Appellate Authority shall remain stayed until GST Appellate Tribunal constitution. Petitioner may file appeal before Tribunal once notified following prescribed procedure. Petition disposed.</description>
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      <description>Delhi HC held that petitioner claiming excess ITC availment due to typographical error must follow prescribed procedure under Circular No 26/26/2017. Court directed petitioner to make 10% pre-deposit of demanded amount within eight weeks. Upon deposit, demand confirmed by Appellate Authority shall remain stayed until GST Appellate Tribunal constitution. Petitioner may file appeal before Tribunal once notified following prescribed procedure. Petition disposed.</description>
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