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The HC held the writ petition not maintainable insofar as it challenges an appealable order and where an alternative remedy is available; factual determinations concerning classification of supplies (composite v. mixed supply and applicable tax rate for reagent with equipment) must be determined by the Appellate Authority. The petitioner is relegated to pursue the statutory remedy under Section 107 of the CGST Act and directed to file the appeal with requisite pre-deposit by 15 November 2025; if so filed within that period the appeal will be heard on its merits and will not be dismissed for delay. The petition is disposed of.
The HC held the writ petition not maintainable insofar as it challenges an appealable order and where an alternative remedy is available; factual determinations concerning classification of supplies (composite v. mixed supply and applicable tax rate for reagent with equipment) must be determined by the Appellate Authority. The petitioner is relegated to pursue the statutory remedy under Section 107 of the CGST Act and directed to file the appeal with requisite pre-deposit by 15 November 2025; if so filed within that period the appeal will be heard on its merits and will not be dismissed for delay. The petition is disposed of.
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