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    <title>2024 (8) TMI 445 - MADHYA PRADESH HIGH COURT</title>
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    <description>The MP HC dismissed the writ petition challenging CGST assessment where the petitioner&#039;s annual turnover allegedly included CGST amounts contrary to statutory definition. The court held that statutory appeal remedy cannot be bypassed merely due to 10% pre-deposit requirement. Despite petitioner&#039;s claims of improper turnover calculation and denial of personal hearing violating natural justice, the court found that documentary evidence supporting the figures requires examination by assessing or appellate authorities, not the writ court. The petition was dismissed with liberty to file statutory appeal.</description>
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      <title>2024 (8) TMI 445 - MADHYA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=756741</link>
      <description>The MP HC dismissed the writ petition challenging CGST assessment where the petitioner&#039;s annual turnover allegedly included CGST amounts contrary to statutory definition. The court held that statutory appeal remedy cannot be bypassed merely due to 10% pre-deposit requirement. Despite petitioner&#039;s claims of improper turnover calculation and denial of personal hearing violating natural justice, the court found that documentary evidence supporting the figures requires examination by assessing or appellate authorities, not the writ court. The petition was dismissed with liberty to file statutory appeal.</description>
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