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    <description>A writ petition challenging a GST penalty was held not maintainable because the statute provided an alternative appellate remedy under Section 107 of the Central Goods and Services Tax Act, 2017. The Court declined to exercise writ jurisdiction where the petitioner could pursue an appeal before the Commissioner, and it did not examine the merits of the penalty order.</description>
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      <description>A writ petition challenging a GST penalty was held not maintainable because the statute provided an alternative appellate remedy under Section 107 of the Central Goods and Services Tax Act, 2017. The Court declined to exercise writ jurisdiction where the petitioner could pursue an appeal before the Commissioner, and it did not examine the merits of the penalty order.</description>
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