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    <title>2024 (2) TMI 716 - ALLAHABAD HIGH COURT</title>
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    <description>A writ of mandamus seeking cancellation of an old GST registration and transfer of input tax credit to a new registration was declined because the dispute arose from findings made in assessment proceedings and could be pursued through the statutory appeal mechanism. The High Court noted that the assessee had replied to a notice issued during assessment, but the claim of migration error and the request for ITC transfer were rejected in the assessment order. As the appellate remedy under the GST framework was available, the Court refused equitable writ relief and left the assessee to raise all such contentions before the appellate authority in accordance with law.</description>
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    <pubDate>Fri, 09 Feb 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=449565</link>
      <description>A writ of mandamus seeking cancellation of an old GST registration and transfer of input tax credit to a new registration was declined because the dispute arose from findings made in assessment proceedings and could be pursued through the statutory appeal mechanism. The High Court noted that the assessee had replied to a notice issued during assessment, but the claim of migration error and the request for ITC transfer were rejected in the assessment order. As the appellate remedy under the GST framework was available, the Court refused equitable writ relief and left the assessee to raise all such contentions before the appellate authority in accordance with law.</description>
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