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    <title>2023 (2) TMI 1153 - ALLAHABAD HIGH COURT</title>
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    <description>HC ruled on a CGST Act challenge, finding procedural irregularities in a tax recovery order. Despite notice being available on the department&#039;s portal, the court sympathized with the assessee who had closed business. The HC disposed of the writ petition, directing that any statutory appeal filed within three weeks should be entertained on merits without limitation objections, while reserving substantive legal determinations for the Appellate Authority.</description>
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      <description>HC ruled on a CGST Act challenge, finding procedural irregularities in a tax recovery order. Despite notice being available on the department&#039;s portal, the court sympathized with the assessee who had closed business. The HC disposed of the writ petition, directing that any statutory appeal filed within three weeks should be entertained on merits without limitation objections, while reserving substantive legal determinations for the Appellate Authority.</description>
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