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Collateral challenge to a CGST adjudication order through an interlocutory application in a pending writ petition was not maintainable because the earlier AGST notice challenge had no connection with the subsequent CGST proceedings. No interim restraint covered the adjudication, and no jurisdictional error by the Proper Officer was established; the writ challenge became infructuous and the interlocutory challenge was misconceived. Bona fide and diligent pursuit of the wrong writ remedy justified allowing recourse to the statutory appellate remedy despite expiry of limitation. Petitioners received liberty to file an appeal under the CGST Act within 30 days, to be considered on merits without limitation objection; prior interim protection was vacated.
Collateral challenge to a CGST adjudication order through an interlocutory application in a pending writ petition was not maintainable because the earlier AGST notice challenge had no connection with the subsequent CGST proceedings. No interim restraint covered the adjudication, and no jurisdictional error by the Proper Officer was established; the writ challenge became infructuous and the interlocutory challenge was misconceived. Bona fide and diligent pursuit of the wrong writ remedy justified allowing recourse to the statutory appellate remedy despite expiry of limitation. Petitioners received liberty to file an appeal under the CGST Act within 30 days, to be considered on merits without limitation objection; prior interim protection was vacated.
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