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    <title>2025 (12) TMI 991 - DELHI HIGH COURT</title>
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    <description>HC held the writ petition not maintainable in view of the efficacious alternative remedy of appeal under Section 107 of the CGST Act. The plea of violation of natural justice, based on non-visibility of the SCN and order in the &quot;additional notices&quot; tab, was found not bona fide, given the petitioner&#039;s business status, regular GST compliance, lack of explanation for delayed challenge, non-filing of reply and non-attendance of personal hearing. Nonetheless, recognizing that the petitioner had not yet contested the demand on merits, HC relegated the petitioner to the statutory appellate remedy, granting liberty to file an appeal with requisite pre-deposit.</description>
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      <title>2025 (12) TMI 991 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=783451</link>
      <description>HC held the writ petition not maintainable in view of the efficacious alternative remedy of appeal under Section 107 of the CGST Act. The plea of violation of natural justice, based on non-visibility of the SCN and order in the &quot;additional notices&quot; tab, was found not bona fide, given the petitioner&#039;s business status, regular GST compliance, lack of explanation for delayed challenge, non-filing of reply and non-attendance of personal hearing. Nonetheless, recognizing that the petitioner had not yet contested the demand on merits, HC relegated the petitioner to the statutory appellate remedy, granting liberty to file an appeal with requisite pre-deposit.</description>
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