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    <title>2024 (8) TMI 459 - CALCUTTA HIGH COURT</title>
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    <description>A writ petition challenging detention-related GST penalty was not entertained at the first instance because an alternative statutory appeal remedy was available. The petitioners were directed to approach the appellate authority, and the appeal was to be decided on merits. Since the entire penalty was already secured by bond and bank guarantee, the appellate authority was directed not to insist again on further pre-deposit, so long as the security remained valid.</description>
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      <description>A writ petition challenging detention-related GST penalty was not entertained at the first instance because an alternative statutory appeal remedy was available. The petitioners were directed to approach the appellate authority, and the appeal was to be decided on merits. Since the entire penalty was already secured by bond and bank guarantee, the appellate authority was directed not to insist again on further pre-deposit, so long as the security remained valid.</description>
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