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    <title>2022 (1) TMI 1308 - KERALA  HIGH COURT</title>
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    <description>The High Court upheld the Single Judge&#039;s decision, dismissing the appeal challenging a penalty imposed under the Central Goods &amp;amp; Service Tax Act, 2017. The Court found no prima facie denial of natural justice to the appellant and declined to interfere under Article 226, emphasizing that disputed factual questions should be addressed through the appeal process rather than by the Court. The appellant&#039;s contention of procedural deficiencies was not upheld, and the penalty imposition stood.</description>
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      <description>The High Court upheld the Single Judge&#039;s decision, dismissing the appeal challenging a penalty imposed under the Central Goods &amp;amp; Service Tax Act, 2017. The Court found no prima facie denial of natural justice to the appellant and declined to interfere under Article 226, emphasizing that disputed factual questions should be addressed through the appeal process rather than by the Court. The appellant&#039;s contention of procedural deficiencies was not upheld, and the penalty imposition stood.</description>
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