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    <title>2025 (5) TMI 1186 - DELHI HIGH COURT</title>
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    <description>The Delhi HC dismissed a writ petition challenging a SCN issued under sections 73/74 of CGST Act and related order, where the petitioner&#039;s registration was cancelled as the firm was non-existent. The court held that since the reply was considered, personal hearing was granted, and the order is appealable under section 107, it does not warrant interference under writ jurisdiction. The petitioner was permitted to file appeal under section 107 with prescribed pre-deposit by July 10, 2025, with assurance that limitation would not bar the appeal given the pending writ petition.</description>
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    <pubDate>Tue, 06 May 2025 00:00:00 +0530</pubDate>
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      <description>The Delhi HC dismissed a writ petition challenging a SCN issued under sections 73/74 of CGST Act and related order, where the petitioner&#039;s registration was cancelled as the firm was non-existent. The court held that since the reply was considered, personal hearing was granted, and the order is appealable under section 107, it does not warrant interference under writ jurisdiction. The petitioner was permitted to file appeal under section 107 with prescribed pre-deposit by July 10, 2025, with assurance that limitation would not bar the appeal given the pending writ petition.</description>
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