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    <title>2022 (7) TMI 1231 - ALLAHABAD HIGH COURT</title>
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    <description>HC dismissed a writ petition challenging orders under Section 73 of CGST/UPGST Act for AY 2017-18 and 2019-2020 on grounds of non-invocation of alternative remedy. The case involved disputed questions of fact regarding invalid input tax credit based on allegedly fake supply of goods. The court directed petitioner to file an appeal under Section 107 within three weeks, instructing the appellate authority to entertain it without raising limitation objections if filed within the specified timeframe.</description>
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