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    <title>2025 (11) TMI 1012 - DELHI HIGH COURT</title>
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    <description>HC held that after issuance of show cause notice the adjudicating authority found lack of cooperation and non-appearance at personal hearings, while the petitioner maintains it did reply and was not granted hearing. Given the substantial penalty imposed, the court directed the petitioner to pursue its appellate remedy under s.107 of the Central Goods and Services Tax Act, 2017 by 15 December, with the requisite pre-deposit. Petition disposed.</description>
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      <description>HC held that after issuance of show cause notice the adjudicating authority found lack of cooperation and non-appearance at personal hearings, while the petitioner maintains it did reply and was not granted hearing. Given the substantial penalty imposed, the court directed the petitioner to pursue its appellate remedy under s.107 of the Central Goods and Services Tax Act, 2017 by 15 December, with the requisite pre-deposit. Petition disposed.</description>
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