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    <title>2019 (12) TMI 836 - KERALA HIGH COURT</title>
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    <description>The High Court of Kerala dismissed the challenge against assessment orders under the Central Goods and Services Tax Act, 2017, emphasizing the availability of the statutory Appellate Authority for addressing such grievances. The Court found no jurisdictional error in the assessment orders completed on a best judgment basis due to the petitioner&#039;s failure to furnish returns. It held that seeking relief through a writ petition was not maintainable when an alternate remedy existed. The Court granted a temporary stay on recovery steps to allow the petitioner to appeal to the Appellate Authority within three weeks.</description>
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      <description>The High Court of Kerala dismissed the challenge against assessment orders under the Central Goods and Services Tax Act, 2017, emphasizing the availability of the statutory Appellate Authority for addressing such grievances. The Court found no jurisdictional error in the assessment orders completed on a best judgment basis due to the petitioner&#039;s failure to furnish returns. It held that seeking relief through a writ petition was not maintainable when an alternate remedy existed. The Court granted a temporary stay on recovery steps to allow the petitioner to appeal to the Appellate Authority within three weeks.</description>
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