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    <title>2023 (3) TMI 326 - MADRAS HIGH COURT</title>
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    <description>HC dismissed writ petition challenging GST Act section 140(3)(iv), finding no violation of natural justice. Court held statutory appellate remedy under Section 107 must be exhausted before seeking judicial intervention. Petitioner directed to pursue appellate process against the impugned order, rendering the writ petition non-maintainable under Article 226.</description>
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      <description>HC dismissed writ petition challenging GST Act section 140(3)(iv), finding no violation of natural justice. Court held statutory appellate remedy under Section 107 must be exhausted before seeking judicial intervention. Petitioner directed to pursue appellate process against the impugned order, rendering the writ petition non-maintainable under Article 226.</description>
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