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    <title>2023 (6) TMI 677 - ORISSA HIGH COURT</title>
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    <description>The HC dismissed the writ petition challenging tax demands, ruling that the petitioner failed to utilize the statutory appeal mechanism under Section 107 of OGST Act. The Court held that the challenge was time-barred, the provisional registration was cancelled due to non-enrollment, and an alternative remedy existed, thus precluding extraordinary writ jurisdiction under Article 226.</description>
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      <description>The HC dismissed the writ petition challenging tax demands, ruling that the petitioner failed to utilize the statutory appeal mechanism under Section 107 of OGST Act. The Court held that the challenge was time-barred, the provisional registration was cancelled due to non-enrollment, and an alternative remedy existed, thus precluding extraordinary writ jurisdiction under Article 226.</description>
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