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    <title>2025 (5) TMI 141 - DELHI HIGH COURT</title>
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    <description>HC ruled that the Principal Commissioner Delhi had proper jurisdiction under CGST Act notifications dated 11th March, 2022 and 25th November, 2024. The court found the personal hearing fair and directed the petitioner to pursue appellate remedy under Section 107 of CGST Act. If appeal is filed within 30 days with mandatory pre-deposit, it shall be adjudicated on merits without limitation concerns.</description>
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