https://www.taxtmi.com/caselaws?id=770925 Delhi HC held that the petitioner's appeal before the appellate authority under Section 107 of the CGST Act, 2017 shall be adjudicated on merits and not dismissed on limitation grounds, given that mandatory pre-deposit was already furnished. The court left open the question of validity of notifications extending time limits for issuing show cause notices under sections 73/74. The petition was disposed of with the direction that any appellate order would be subject to pending SC and HC decisions on similar issues. en-us Tue, 06 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770925 Delhi HC held that the petitioner's appeal before the appellate authority under Section 107 of the CGST Act, 2017 shall be adjudicated on merits and not dismissed on limitation grounds, given that mandatory pre-deposit was already furnished. The court left open the question of validity of notifications extending time limits for issuing show cause notices under sections 73/74. The petition was disposed of with the direction that any appellate order would be subject to pending SC and HC decisions on similar issues. Case-Laws GST Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770925