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    <title>2025 (5) TMI 1200 - DELHI HIGH COURT</title>
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    <description>Delhi HC dismissed petitions challenging Show Cause Notices issued under GST Act sections 73/74 and validity of Notification No. 09/2023-Central Tax. Court held impugned orders did not warrant interference and directed petitioner to pursue appellate remedy under section 107 with prescribed pre-deposit by July 10, 2025. Appellate authority instructed not to dismiss appeals on limitation grounds and decide on merits. Court left open the notification&#039;s validity issue, subject to pending SC decision in HCC-SEW-MEIL-AAG JV case. GST Portal access to be ensured for petitioner.</description>
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      <link>https://www.taxtmi.com/caselaws?id=770928</link>
      <description>Delhi HC dismissed petitions challenging Show Cause Notices issued under GST Act sections 73/74 and validity of Notification No. 09/2023-Central Tax. Court held impugned orders did not warrant interference and directed petitioner to pursue appellate remedy under section 107 with prescribed pre-deposit by July 10, 2025. Appellate authority instructed not to dismiss appeals on limitation grounds and decide on merits. Court left open the notification&#039;s validity issue, subject to pending SC decision in HCC-SEW-MEIL-AAG JV case. GST Portal access to be ensured for petitioner.</description>
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