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    <description>Delhi HC permitted petitioner to file appeal by 10th July 2025 with pre-deposit after petitioner failed to avail personal hearing opportunity regarding SCN issued under sections 73/74. Court left open the validity question of Notification No. 56/2023-Central Tax concerning extension of time limits and procedural requirements under Section 168A. Final order made subject to pending SC decision in HCC-SEW-MEIL-AAG JV case. All parties&#039; rights and remedies preserved, with GST Portal access to be ensured for petitioner.</description>
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