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    <title>2020 (6) TMI 307 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court dismissed the writ petition challenging the penalty imposed on the petitioner under section 74 of the Central Goods and Service Tax Act, 2017. The Court held that the penalty order was subject to appeal under section 107 of the Act, providing the petitioner with an alternative remedy to contest the penalty. As such, the Court refrained from examining the merits of the case and upheld the penalty imposition, emphasizing the availability of the appeal process for challenging such orders.</description>
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      <description>The High Court dismissed the writ petition challenging the penalty imposed on the petitioner under section 74 of the Central Goods and Service Tax Act, 2017. The Court held that the penalty order was subject to appeal under section 107 of the Act, providing the petitioner with an alternative remedy to contest the penalty. As such, the Court refrained from examining the merits of the case and upheld the penalty imposition, emphasizing the availability of the appeal process for challenging such orders.</description>
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