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    <title>2025 (10) TMI 104 - DELHI HIGH COURT</title>
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    <description>HC found prima facie evidence that the petitioner&#039;s GST registration and transactions were linked to fraudulent ITC through bogus invoices and noted business cessation after arrest. The petitioner&#039;s reply did not satisfy the court and the impugned order is appealable under Section 107. Although the appeal period has expired, because the writ was filed within limitation, the petitioner was permitted to file the appeal by 15 December 2025 with the requisite pre-deposit. Petition disposed.</description>
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    <pubDate>Thu, 25 Sep 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=779308</link>
      <description>HC found prima facie evidence that the petitioner&#039;s GST registration and transactions were linked to fraudulent ITC through bogus invoices and noted business cessation after arrest. The petitioner&#039;s reply did not satisfy the court and the impugned order is appealable under Section 107. Although the appeal period has expired, because the writ was filed within limitation, the petitioner was permitted to file the appeal by 15 December 2025 with the requisite pre-deposit. Petition disposed.</description>
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