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    <title>2022 (2) TMI 292 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The HC dismissed a writ petition challenging GST assessment on Transferable Development Rights, directing the petitioner to pursue available appellate remedies first. The petitioner argued the tax should be paid by landowners rather than developers and claimed procedural violations. The Court found no exceptional circumstances warranting direct HC intervention under Article 226, noting that the appellate authority could adequately address the technical tax issues. The petition was disposed of with liberty to approach the appellate forum, with no costs awarded.</description>
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      <description>The HC dismissed a writ petition challenging GST assessment on Transferable Development Rights, directing the petitioner to pursue available appellate remedies first. The petitioner argued the tax should be paid by landowners rather than developers and claimed procedural violations. The Court found no exceptional circumstances warranting direct HC intervention under Article 226, noting that the appellate authority could adequately address the technical tax issues. The petition was disposed of with liberty to approach the appellate forum, with no costs awarded.</description>
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