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    <title>2025 (5) TMI 1194 - DELHI HIGH COURT</title>
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    <description>Delhi HC dismissed petitioner&#039;s challenge to GST show cause notice and impugned order, noting that 2019-2020 GST returns were filed belatedly and petitioner had full knowledge of proceedings. However, court granted petitioner opportunity to file appeal before appellate authority under Section 107 of CGST Act, 2017 by July 10, 2025, with mandatory pre-deposit. Court clarified that if appeal is filed within extended timeframe, it shall be decided on merits without dismissal on limitation grounds. Petition disposed of accordingly.</description>
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      <title>2025 (5) TMI 1194 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=770922</link>
      <description>Delhi HC dismissed petitioner&#039;s challenge to GST show cause notice and impugned order, noting that 2019-2020 GST returns were filed belatedly and petitioner had full knowledge of proceedings. However, court granted petitioner opportunity to file appeal before appellate authority under Section 107 of CGST Act, 2017 by July 10, 2025, with mandatory pre-deposit. Court clarified that if appeal is filed within extended timeframe, it shall be decided on merits without dismissal on limitation grounds. Petition disposed of accordingly.</description>
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      <pubDate>Tue, 06 May 2025 00:00:00 +0530</pubDate>
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