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    <title>2025 (5) TMI 1203 - DELHI HIGH COURT</title>
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    <description>Delhi HC set aside the impugned order and remanded the matter to the Adjudicating Authority after finding that the petitioner was not granted proper opportunity to be heard regarding SCN issued under sections 73/74. The court left open the validity question of Notification No. 56/2023-Central Tax and directed that any future order would be subject to the SC&#039;s decision in M/s HCC-SEW-MEIL-AAG JV case. The petitioner was granted time until 10th July 2025 to file reply, with GST Portal access to be ensured for document filing.</description>
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      <description>Delhi HC set aside the impugned order and remanded the matter to the Adjudicating Authority after finding that the petitioner was not granted proper opportunity to be heard regarding SCN issued under sections 73/74. The court left open the validity question of Notification No. 56/2023-Central Tax and directed that any future order would be subject to the SC&#039;s decision in M/s HCC-SEW-MEIL-AAG JV case. The petitioner was granted time until 10th July 2025 to file reply, with GST Portal access to be ensured for document filing.</description>
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