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    <title>2019 (10) TMI 941 - ALLAHABAD HIGH COURT</title>
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    <description>Challenge was raised to an assessment order passed under Section 64 of the U.P. GST Act, 2018 and to rejection of the first appeal as time-barred. The High Court noted that the facts were identical to a connected writ petition decided by a separate order on the same date, and disposed of the matter on the same reasoning without independent substantive adjudication in the order itself. Writ relief was granted on the same terms and conditions as in the connected case, so the assessment and consequential appellate rejection did not survive against the assessee.</description>
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      <description>Challenge was raised to an assessment order passed under Section 64 of the U.P. GST Act, 2018 and to rejection of the first appeal as time-barred. The High Court noted that the facts were identical to a connected writ petition decided by a separate order on the same date, and disposed of the matter on the same reasoning without independent substantive adjudication in the order itself. Writ relief was granted on the same terms and conditions as in the connected case, so the assessment and consequential appellate rejection did not survive against the assessee.</description>
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