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    <title>2025 (5) TMI 1982 - DELHI HIGH COURT</title>
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    <description>The HC examined a GST-related case involving multiple show cause notices for alleged wrongful Input Tax Credit claims. The Court held that the second notice was valid, as it covered a broader network of firms distinct from the first notice. The Court directed the petitioner to pursue the statutory appellate remedy under Section 107 of the CGST Act, allowing adjustment of previous pre-deposit and ensuring the appeal will be heard on merits without limitation barriers.</description>
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      <description>The HC examined a GST-related case involving multiple show cause notices for alleged wrongful Input Tax Credit claims. The Court held that the second notice was valid, as it covered a broader network of firms distinct from the first notice. The Court directed the petitioner to pursue the statutory appellate remedy under Section 107 of the CGST Act, allowing adjustment of previous pre-deposit and ensuring the appeal will be heard on merits without limitation barriers.</description>
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