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    <title>2025 (10) TMI 719 - DELHI HIGH COURT</title>
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    <description>HC rejected the challenge to the unsigned order-in-original, holding that the accompanying DRC-07 identifying the official and ward cured that defect. The Court held that a personal hearing is mandatory under the third proviso to Section 161 CGST and found a breach of natural justice in the rectification order dated 26 Dec 2024. Exercising writ jurisdiction, HC permitted the taxpayer to file an appeal against the impugned order dated 24 Aug 2024 by 30 Nov 2025 with the requisite pre-deposit. Appeal disposed.</description>
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      <title>2025 (10) TMI 719 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=779923</link>
      <description>HC rejected the challenge to the unsigned order-in-original, holding that the accompanying DRC-07 identifying the official and ward cured that defect. The Court held that a personal hearing is mandatory under the third proviso to Section 161 CGST and found a breach of natural justice in the rectification order dated 26 Dec 2024. Exercising writ jurisdiction, HC permitted the taxpayer to file an appeal against the impugned order dated 24 Aug 2024 by 30 Nov 2025 with the requisite pre-deposit. Appeal disposed.</description>
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      <pubDate>Fri, 10 Oct 2025 00:00:00 +0530</pubDate>
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