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    <title>2021 (12) TMI 777 - MADRAS HIGH COURT</title>
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    <description>A writ challenge to a GST demand notice was not entertained because an efficacious statutory appeal was available under Section 107 of the Tamil Nadu GST Act. The court held that writ jurisdiction should not be invoked at this stage when the petitioner could pursue the appellate remedy before the Appellate Commissioner. The writ petition was dismissed, with liberty to file and pursue the statutory appeal.</description>
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      <description>A writ challenge to a GST demand notice was not entertained because an efficacious statutory appeal was available under Section 107 of the Tamil Nadu GST Act. The court held that writ jurisdiction should not be invoked at this stage when the petitioner could pursue the appellate remedy before the Appellate Commissioner. The writ petition was dismissed, with liberty to file and pursue the statutory appeal.</description>
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