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    <title>2019 (3) TMI 374 - ALLAHABAD HIGH COURT</title>
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    <description>A writ petition challenging an order under Section 73(9) of the U.P. GST Act, 2017 was held not maintainable because a statutory appeal under Section 107 was available. The High Court declined to exercise writ jurisdiction, reasoning that the appellate forum can examine both facts and law, and that the mere presence of a purported pure legal question does not justify bypassing the prescribed appellate remedy. Relief was therefore refused and the petition was not admitted on merits.</description>
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      <title>2019 (3) TMI 374 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=376353</link>
      <description>A writ petition challenging an order under Section 73(9) of the U.P. GST Act, 2017 was held not maintainable because a statutory appeal under Section 107 was available. The High Court declined to exercise writ jurisdiction, reasoning that the appellate forum can examine both facts and law, and that the mere presence of a purported pure legal question does not justify bypassing the prescribed appellate remedy. Relief was therefore refused and the petition was not admitted on merits.</description>
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      <pubDate>Fri, 01 Mar 2019 00:00:00 +0530</pubDate>
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