https://www.taxtmi.com/caselaws?id=770935 Delhi HC set aside the impugned order in a GST case involving extension of time limits for SCN issuance under sections 73/74. The court found petitioner lacked proper opportunity to be heard and hadn't filed SCN reply. Matter remanded to Adjudicating Authority with directions to grant petitioner time till July 10, 2025 to file reply, conduct personal hearing, and pass fresh order. Validity of notifications No. 56/2023-Central Tax and No. 9/2023-Central/State Tax left open, subject to pending SC and HC decisions. GST portal access granted to petitioner. en-us Wed, 07 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770935 Delhi HC set aside the impugned order in a GST case involving extension of time limits for SCN issuance under sections 73/74. The court found petitioner lacked proper opportunity to be heard and hadn't filed SCN reply. Matter remanded to Adjudicating Authority with directions to grant petitioner time till July 10, 2025 to file reply, conduct personal hearing, and pass fresh order. Validity of notifications No. 56/2023-Central Tax and No. 9/2023-Central/State Tax left open, subject to pending SC and HC decisions. GST portal access granted to petitioner. Case-Laws GST Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770935