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    <title>Writ petition is not admissible if an Assessee files an appeal after the limitation period and does not avail the benefit of Amnesty Scheme</title>
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    <description>Writ relief was refused where the petitioner filed an appeal beyond the limitation under Section 107 of the CGST Act and did not avail the Amnesty Scheme under Notification No. 03/2023 Central Tax to restore registration on payment of dues; the court declined to exercise writ jurisdiction because statutory appellate timelines and the available administrative remedy were not followed.</description>
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      <description>Writ relief was refused where the petitioner filed an appeal beyond the limitation under Section 107 of the CGST Act and did not avail the Amnesty Scheme under Notification No. 03/2023 Central Tax to restore registration on payment of dues; the court declined to exercise writ jurisdiction because statutory appellate timelines and the available administrative remedy were not followed.</description>
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