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    <title>2025 (5) TMI 915 - DELHI HIGH COURT</title>
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    <description>Delhi HC set aside SGST authority&#039;s order dated 27th February, 2025 and related SCN dated 27th November, 2024. Court held that DGST Department must reconsider these orders in light of appellate authority&#039;s order dated 3rd April, 2025, considering Section 6(2)(b) of CGST Act regarding jurisdictional requirements. Matter remanded to DGST Department for fresh consideration after reviewing Commissioner (Appeals-I) CGST&#039;s order. Petition disposed of with directions for departmental reconsideration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=770643</link>
      <description>Delhi HC set aside SGST authority&#039;s order dated 27th February, 2025 and related SCN dated 27th November, 2024. Court held that DGST Department must reconsider these orders in light of appellate authority&#039;s order dated 3rd April, 2025, considering Section 6(2)(b) of CGST Act regarding jurisdictional requirements. Matter remanded to DGST Department for fresh consideration after reviewing Commissioner (Appeals-I) CGST&#039;s order. Petition disposed of with directions for departmental reconsideration.</description>
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