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    <title>2021 (1) TMI 101 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>The court dismissed the writ petition seeking to quash the impugned order dated 21.10.2020 and the proceedings initiated under Section 83 of the GST Act. It emphasized the availability of alternative remedies under the GST Act and the principle that statutory remedies should be exhausted before resorting to writ jurisdiction. The court highlighted that defects in the procedure could be rectified through appeal or revision as per the law, and exercising discretion judiciously in the presence of statutory remedies is crucial. The petitioner was directed to pursue remedies under the GST Act, and the writ petition was dismissed.</description>
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      <title>2021 (1) TMI 101 - HIMACHAL PRADESH HIGH COURT</title>
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      <description>The court dismissed the writ petition seeking to quash the impugned order dated 21.10.2020 and the proceedings initiated under Section 83 of the GST Act. It emphasized the availability of alternative remedies under the GST Act and the principle that statutory remedies should be exhausted before resorting to writ jurisdiction. The court highlighted that defects in the procedure could be rectified through appeal or revision as per the law, and exercising discretion judiciously in the presence of statutory remedies is crucial. The petitioner was directed to pursue remedies under the GST Act, and the writ petition was dismissed.</description>
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