https://www.taxtmi.com/caselaws?id=771166 Delhi HC permitted petitioner to file appeal under Section 107 of Central Goods and Service Tax Act, 2017 by July 15, 2025, with required pre-deposit, despite limitation period expiring. Case involved fraudulent ITC availment through goods-less invoices and validity of consolidated SCN under Section 74 covering multiple financial years. Court held appeal shall be decided on merits without limitation bar if filed within extended timeframe. Decision in Quest Infotech case will bind appellate proceedings regarding consolidated notices across multiple financial years. en-us Thu, 15 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771166 Delhi HC permitted petitioner to file appeal under Section 107 of Central Goods and Service Tax Act, 2017 by July 15, 2025, with required pre-deposit, despite limitation period expiring. Case involved fraudulent ITC availment through goods-less invoices and validity of consolidated SCN under Section 74 covering multiple financial years. Court held appeal shall be decided on merits without limitation bar if filed within extended timeframe. Decision in Quest Infotech case will bind appellate proceedings regarding consolidated notices across multiple financial years. Case-Laws GST Thu, 15 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771166