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“When adjudication proceeds ex parte without a real opportunity of hearing, procedural fairness must prevail even as the vires of limitation-extending notifications await Supreme Court scrutiny”: Delhi High Court sets aside GST order against Seaton Impex for FY 2019–20, remands matter for fresh adjudication with personal hearing, imposes costs, restores GST portal access, and keeps the validity of Notification No. 56/2023–Central Tax open pending SLP

RawlawJanuary 24, 20267 min read
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