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    <title>2020 (10) TMI 435 - TRIPURA HIGH COURT</title>
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    <description>The High Court dismissed the petition challenging the Assistant Commissioner of CGST&#039;s order holding the petitioner liable for Central and State GST on sales of rice with a registered trademark post 22.09.2017. The Court emphasized the need to exhaust statutory appeal mechanisms before approaching the High Court directly, noting that factual disputes should be examined by the appellate authority. The Court also highlighted the importance of allowing cross-examination in departmental proceedings but left this issue for the appellate authority to determine. The petition was dismissed, with the Court directing the appellate forum to entertain the appeal on merits if filed within two weeks.</description>
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    <pubDate>Mon, 05 Oct 2020 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=399461</link>
      <description>The High Court dismissed the petition challenging the Assistant Commissioner of CGST&#039;s order holding the petitioner liable for Central and State GST on sales of rice with a registered trademark post 22.09.2017. The Court emphasized the need to exhaust statutory appeal mechanisms before approaching the High Court directly, noting that factual disputes should be examined by the appellate authority. The Court also highlighted the importance of allowing cross-examination in departmental proceedings but left this issue for the appellate authority to determine. The petition was dismissed, with the Court directing the appellate forum to entertain the appeal on merits if filed within two weeks.</description>
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      <pubDate>Mon, 05 Oct 2020 00:00:00 +0530</pubDate>
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