https://www.taxtmi.com/caselaws?id=770932 Delhi HC allowed petitioner to file belated appeal under Section 107 of CGST Act, 2017 by 10th July, 2025 with pre-deposit, despite procedural challenges regarding extension of time limit for SCN issuance and validity of notifications. Court found petitioner had filed reply, appeared through accountant, and received reasoned order, satisfying natural justice principles. Appeal will be heard on merits if filed within stipulated time. Validity of impugned notifications remains open, subject to SC decision in related matter. en-us Wed, 07 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770932 Delhi HC allowed petitioner to file belated appeal under Section 107 of CGST Act, 2017 by 10th July, 2025 with pre-deposit, despite procedural challenges regarding extension of time limit for SCN issuance and validity of notifications. Court found petitioner had filed reply, appeared through accountant, and received reasoned order, satisfying natural justice principles. Appeal will be heard on merits if filed within stipulated time. Validity of impugned notifications remains open, subject to SC decision in related matter. Case-Laws GST Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770932