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    <title>2021 (12) TMI 1101 - CALCUTTA HIGH COURT</title>
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    <description>The High Court of Calcutta dismissed a writ petition challenging an adjudication order by the GST Authority. The court found that the petitioners were not denied natural justice as they had opted for written representation over a personal hearing. It held that the Adjudicating Authority had jurisdiction to issue the order, distinguishing between irregular exercise and inherent lack of jurisdiction. The court emphasized that dissatisfaction with the order could not invoke constitutional writ jurisdiction and that statutory remedies were available to the petitioners, making the writ petition unnecessary.</description>
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      <description>The High Court of Calcutta dismissed a writ petition challenging an adjudication order by the GST Authority. The court found that the petitioners were not denied natural justice as they had opted for written representation over a personal hearing. It held that the Adjudicating Authority had jurisdiction to issue the order, distinguishing between irregular exercise and inherent lack of jurisdiction. The court emphasized that dissatisfaction with the order could not invoke constitutional writ jurisdiction and that statutory remedies were available to the petitioners, making the writ petition unnecessary.</description>
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