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    <title>2019 (3) TMI 1564 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat HC considered whether the existence of an appellate remedy under the GST enactments, the non-appointment of the appellate authority, and the manner and timing of an advance ruling justified judicial interference at the notice stage. The matter concerned the availability and practical effectiveness of the statutory appellate mechanism in GST proceedings, together with the challenge to the advance ruling process. Notice was issued returnable on 24.04.2019, and direct service was permitted.</description>
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