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    <title>2023 (10) TMI 579 - MADRAS HIGH COURT</title>
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    <description>A writ petition challenging a GST order was found not maintainable because the dispute turned on conflicting factual positions on outward supplies and tax liability reflected in GSTR 1 and GSTR 3B. The court treated the existence of an effective statutory appeal as an alternate remedy, making writ adjudication inappropriate for resolving the factual controversy. Liberty was granted to pursue the statutory appeal within thirty days, subject to a pre-deposit of 10% of the disputed difference identified in the impugned order.</description>
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      <description>A writ petition challenging a GST order was found not maintainable because the dispute turned on conflicting factual positions on outward supplies and tax liability reflected in GSTR 1 and GSTR 3B. The court treated the existence of an effective statutory appeal as an alternate remedy, making writ adjudication inappropriate for resolving the factual controversy. Liberty was granted to pursue the statutory appeal within thirty days, subject to a pre-deposit of 10% of the disputed difference identified in the impugned order.</description>
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