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    <title>2021 (9) TMI 1009 - ALLAHABAD HIGH COURT</title>
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    <description>Where an efficacious statutory appeal is available, writ jurisdiction will ordinarily not be used to examine disputed objections about notice, reply, or hearing. On the material before it, the Court could not conclude that no opportunity of hearing had been given, and it left open whether the asserted reply to the Commissioner could be treated as a valid response to the notice issued by the Deputy Commissioner. It also noted the submission that the reply was required to be filed online under the Uttar Pradesh GST Rules. The writ petition was not entertained, and the petitioner was directed to pursue the appellate remedy.</description>
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      <description>Where an efficacious statutory appeal is available, writ jurisdiction will ordinarily not be used to examine disputed objections about notice, reply, or hearing. On the material before it, the Court could not conclude that no opportunity of hearing had been given, and it left open whether the asserted reply to the Commissioner could be treated as a valid response to the notice issued by the Deputy Commissioner. It also noted the submission that the reply was required to be filed online under the Uttar Pradesh GST Rules. The writ petition was not entertained, and the petitioner was directed to pursue the appellate remedy.</description>
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