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    <title>2022 (7) TMI 1504 - KERALA HIGH COURT</title>
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    <description>A constitutional challenge to the Kerala State Goods and Services Tax Act, 2017 was not entertained because the same issue had already been rejected in an earlier binding decision of the High Court. The writ court also declined direct interference with assessment orders under the Kerala Value Added Tax Act, 2003, since an effective statutory appeal lay before the competent appellate authority. The petitioner was directed to pursue that appellate remedy, including applications for condonation of delay and stay, which were to be considered within the time fixed.</description>
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      <description>A constitutional challenge to the Kerala State Goods and Services Tax Act, 2017 was not entertained because the same issue had already been rejected in an earlier binding decision of the High Court. The writ court also declined direct interference with assessment orders under the Kerala Value Added Tax Act, 2003, since an effective statutory appeal lay before the competent appellate authority. The petitioner was directed to pursue that appellate remedy, including applications for condonation of delay and stay, which were to be considered within the time fixed.</description>
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