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    <title>2025 (5) TMI 1195 - DELHI HIGH COURT</title>
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    <description>Delhi HC set aside an order passed without affording the petitioner opportunity to file reply or be heard regarding SCN under sections 73/74 and GST registration cancellation. Court directed adjudicating authority to consider petitioner&#039;s reply and conduct fresh proceedings. Validity of Notification No. 56/2023-Central Tax regarding time limit extension was left open, subject to pending SC decision in HCC-SEW-MEIL-AAG JV case. GST portal access granted to petitioner for uploading reply and accessing documents.</description>
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