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    <title>2025 (11) TMI 1783 - DELHI HIGH COURT</title>
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    <description>HC held that, despite the demand covering multiple financial years and being raised through a consolidated SCN (DRC-07), the assessee may file a single consolidated appeal against the common order dated 3 February 2025 under Section 107 of the CGST Act. The court extended the time for making the statutory pre-deposit and filing the appeal until 20 December 2025. It directed that, if the appeal is filed by that date, it shall not be rejected as time-barred and must be decided on merits. Petition was accordingly disposed of.</description>
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    <pubDate>Tue, 18 Nov 2025 00:00:00 +0530</pubDate>
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      <title>2025 (11) TMI 1783 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=782315</link>
      <description>HC held that, despite the demand covering multiple financial years and being raised through a consolidated SCN (DRC-07), the assessee may file a single consolidated appeal against the common order dated 3 February 2025 under Section 107 of the CGST Act. The court extended the time for making the statutory pre-deposit and filing the appeal until 20 December 2025. It directed that, if the appeal is filed by that date, it shall not be rejected as time-barred and must be decided on merits. Petition was accordingly disposed of.</description>
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