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of Maintainability of petition - availability of alternative remedy - Violation of principles of natural justice - While the petitioner raised concerns about the blocking of input tax credit affecting business operations, the court's decision did not address this issue specifically. - Despite the petitioner's claim of not receiving relied upon documents, the court held that the petitioner must resort to the alternative efficacious remedy under Section 107 of the GST Act to challenge the impugned order before the appellate authority.
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