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“Since the Petitioner has not been afforded an opportunity to be heard, the impugned order deserves to be set aside”: Delhi High Court quashes ex parte GST adjudication raising ₹9.53 lakh demand, lifts provisional attachment subject to safeguards, remands matter for fresh adjudication while keeping validity of Section 168A limitation-extension notifications open pending Supreme Court verdict
HEADNOTE Neelmani Electricals v. Commissioner of Delhi Goods and Services Tax & Ors. Court: High Court of DelhiBench: Justice Prathiba M. Singh and Justice Shail JainDate of Judgment: 12 December…
