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    <title>2025 (11) TMI 363 - ALLAHABAD HIGH COURT</title>
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    <description>The HC allowed the petition, quashing the impugned orders dated 21.03.2025 and 25.12.2023. The court held that proceedings had been initiated and the December 2023 order was uploaded under the GST portal&#039;s &quot;Additional Notices &amp; Orders&quot; tab rather than the &quot;Notices &amp; Orders&quot; tab. Relying on binding Division Bench precedents, the HC found the delay/return discrepancies not fatal and set aside the impugned orders, thereby granting relief to the petitioner.</description>
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      <link>https://www.taxtmi.com/caselaws?id=780895</link>
      <description>The HC allowed the petition, quashing the impugned orders dated 21.03.2025 and 25.12.2023. The court held that proceedings had been initiated and the December 2023 order was uploaded under the GST portal&#039;s &quot;Additional Notices &amp; Orders&quot; tab rather than the &quot;Notices &amp; Orders&quot; tab. Relying on binding Division Bench precedents, the HC found the delay/return discrepancies not fatal and set aside the impugned orders, thereby granting relief to the petitioner.</description>
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