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    <title>2021 (3) TMI 59 - DELHI HIGH COURT</title>
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    <description>The court dismissed the petition challenging the GST Officer&#039;s order for tax refund and penalty, and illegal detention of goods. The court ruled that the petitioners should pursue the statutory remedy of appeal before the Additional Commissioner, emphasizing the importance of exhausting statutory remedies before seeking relief under Article 226 of the Constitution of India. The court granted the petitioners liberty to pursue the appellate remedy within six weeks, ensuring all raised pleas could be presented in the appeal.</description>
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      <description>The court dismissed the petition challenging the GST Officer&#039;s order for tax refund and penalty, and illegal detention of goods. The court ruled that the petitioners should pursue the statutory remedy of appeal before the Additional Commissioner, emphasizing the importance of exhausting statutory remedies before seeking relief under Article 226 of the Constitution of India. The court granted the petitioners liberty to pursue the appellate remedy within six weeks, ensuring all raised pleas could be presented in the appeal.</description>
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