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The High Court dismissed the writ petition filed by the petitioner challenging the validity of the order determining the amount of tax u/s 74 of the U.P. G.S.T. Act, 2016. The court observed that a coordinate bench had previously directed the petitioner to avail the remedy of appeal within the limitation period from the date of the order. However, the petitioner failed to file the appeal within the prescribed time limit and instead filed the present writ petition after a considerable delay. The High Court held that since the coordinate bench had granted a specific relief, which the petitioner chose not to avail, the present writ petition cannot be entertained and was consequently dismissed.
The High Court dismissed the writ petition filed by the petitioner challenging the validity of the order determining the amount of tax u/s 74 of the U.P. G.S.T. Act, 2016. The court observed that a coordinate bench had previously directed the petitioner to avail the remedy of appeal within the limitation period from the date of the order. However, the petitioner failed to file the appeal within the prescribed time limit and instead filed the present writ petition after a considerable delay. The High Court held that since the coordinate bench had granted a specific relief, which the petitioner chose not to avail, the present writ petition cannot be entertained and was consequently dismissed.
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