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    <description>Delhi HC disposed of petition challenging SCN and impugned order under sections 73/74. Court noted petitioner was granted personal hearing opportunity but failed to appear. HC directed petitioner to file appeal before Appellate Authority with pre-deposit by July 10, 2025. Validity of Notifications 09/2023 and 56/2023 (Central Tax) regarding time limit extensions left open, subject to pending SC decision in HCC-SEW-MEIL-AAG JV case. Any Appellate Authority order remains subject to SC outcome.</description>
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