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    <description>Delhi HC directed petitioner to seek rectification of adjudication order before adjudicating authority under Section 161 CGST Act by July 10, 2025, following show cause notice proceedings. Court held that petitioner&#039;s detailed reply and personal hearing submissions should be considered on merits, with any demands to be dropped evaluated appropriately. The validity of Notification No. 56/2023-Central Tax regarding time limit extensions remains open, with final adjudication subject to SC decision in pending case. GST Portal access granted for rectification application filing.</description>
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