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    <title>2021 (5) TMI 449 - KERALA HIGH COURT</title>
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    <description>The court declined to entertain the writ petition challenging the order under Section 129 of the Central Goods and Services Tax Act, 2017, and the show cause notice. The court emphasized the availability of the statutory appeal process under Section 107 of the CGST Act to challenge the final order. The petitioner was advised to pursue the legal remedy through the appellate process, with the court refraining from directing the release of goods through a bank guarantee as jurisdiction now lay with the Appellate Authority for further proceedings.</description>
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      <description>The court declined to entertain the writ petition challenging the order under Section 129 of the Central Goods and Services Tax Act, 2017, and the show cause notice. The court emphasized the availability of the statutory appeal process under Section 107 of the CGST Act to challenge the final order. The petitioner was advised to pursue the legal remedy through the appellate process, with the court refraining from directing the release of goods through a bank guarantee as jurisdiction now lay with the Appellate Authority for further proceedings.</description>
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