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    <title>2025 (5) TMI 1510 - DELHI HIGH COURT</title>
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    <description>Where an efficacious statutory appeal was available under the Delhi Goods and Services Tax Act, 2017 and the assessee had already replied to the show cause notice and been granted personal hearings, writ interference was declined. The petitioner was relegated to the appellate remedy, with liberty to file the appeal within the stipulated time and comply with the pre-deposit requirement. The appellate forum was directed to examine the matter on merits if the appeal was duly filed. The challenge to the validity of the notification was expressly left open for decision in appropriate proceedings.</description>
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      <description>Where an efficacious statutory appeal was available under the Delhi Goods and Services Tax Act, 2017 and the assessee had already replied to the show cause notice and been granted personal hearings, writ interference was declined. The petitioner was relegated to the appellate remedy, with liberty to file the appeal within the stipulated time and comply with the pre-deposit requirement. The appellate forum was directed to examine the matter on merits if the appeal was duly filed. The challenge to the validity of the notification was expressly left open for decision in appropriate proceedings.</description>
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