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    <description>HC ruled that the petitioner challenging an assessment order under IGST and CGST Acts must first exhaust the alternative statutory remedy of appeal under Section 107 of CGST Act. The court directed the petitioner to approach the appellate authority, preserving the right to raise all grounds originally presented in the writ petition, effectively deferring judicial intervention in favor of administrative review.</description>
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      <description>HC ruled that the petitioner challenging an assessment order under IGST and CGST Acts must first exhaust the alternative statutory remedy of appeal under Section 107 of CGST Act. The court directed the petitioner to approach the appellate authority, preserving the right to raise all grounds originally presented in the writ petition, effectively deferring judicial intervention in favor of administrative review.</description>
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