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    <title>2023 (1) TMI 733 - ALLAHABAD HIGH COURT</title>
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    <description>A writ challenge to detention proceedings was treated as non-maintainable where an order had already been passed under Section 129(3) of the U.P. Goods and Services Tax Act, 2017 and a statutory appeal under Section 107 remained available. The court noted that no live controversy survived for writ intervention in the presence of the appellate remedy. The associated refund claim was regarded as consequential, because refund could arise only if the underlying order was set aside.</description>
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      <description>A writ challenge to detention proceedings was treated as non-maintainable where an order had already been passed under Section 129(3) of the U.P. Goods and Services Tax Act, 2017 and a statutory appeal under Section 107 remained available. The court noted that no live controversy survived for writ intervention in the presence of the appellate remedy. The associated refund claim was regarded as consequential, because refund could arise only if the underlying order was set aside.</description>
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