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    <title>2023 (4) TMI 705 - ALLAHABAD HIGH COURT</title>
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    <description>A writ challenge to a GST assessment order was found unsuitable for Article 226 intervention because an effective statutory appeal remedy was available. The court noted that a show cause notice had offered an opportunity to reply, but no reply was filed within the extended time, and the later request for personal hearing was unaccompanied by any substantive response. Allegations of non-furnishing of documents and denial of hearing were matters that could be examined in appeal, so extraordinary writ jurisdiction was not exercised and the petition was dismissed, leaving the petitioner to pursue the appellate remedy.</description>
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      <description>A writ challenge to a GST assessment order was found unsuitable for Article 226 intervention because an effective statutory appeal remedy was available. The court noted that a show cause notice had offered an opportunity to reply, but no reply was filed within the extended time, and the later request for personal hearing was unaccompanied by any substantive response. Allegations of non-furnishing of documents and denial of hearing were matters that could be examined in appeal, so extraordinary writ jurisdiction was not exercised and the petition was dismissed, leaving the petitioner to pursue the appellate remedy.</description>
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