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    <title>2025 (5) TMI 1196 - DELHI HIGH COURT</title>
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    <description>Delhi HC declined to interfere with the impugned order challenging Show Cause Notice under sections 73/74 and validity of Notifications No. 9/2023 and 56/2023-Central Tax. Court granted petitioner time until 10th July 2025 to file appeal before appellate authority under Section 107 of CGST Act 2017. Appeal filed within deadline with mandatory pre-deposit shall be decided on merits without limitation bar. Validity of notifications left open, subject to SC decision in pending case.</description>
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      <description>Delhi HC declined to interfere with the impugned order challenging Show Cause Notice under sections 73/74 and validity of Notifications No. 9/2023 and 56/2023-Central Tax. Court granted petitioner time until 10th July 2025 to file appeal before appellate authority under Section 107 of CGST Act 2017. Appeal filed within deadline with mandatory pre-deposit shall be decided on merits without limitation bar. Validity of notifications left open, subject to SC decision in pending case.</description>
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