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    <title>2020 (12) TMI 279 - BOMBAY HIGH COURT</title>
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    <description>The court dismissed the petitions, directing the petitioner to seek remedy under the CGST Act through an appeal. It found the challenge to the constitutionality of Rule 17(2) of the Pan Masala Rules unsubstantiated. The court emphasized the availability of alternative remedies and the importance of availing them, denying the petitioner&#039;s claims of violation of natural justice. No costs were awarded, and all issues were left open for consideration in the appellate forum.</description>
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      <description>The court dismissed the petitions, directing the petitioner to seek remedy under the CGST Act through an appeal. It found the challenge to the constitutionality of Rule 17(2) of the Pan Masala Rules unsubstantiated. The court emphasized the availability of alternative remedies and the importance of availing them, denying the petitioner&#039;s claims of violation of natural justice. No costs were awarded, and all issues were left open for consideration in the appellate forum.</description>
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