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    <title>2024 (9) TMI 440 - JHARKHAND HIGH COURT</title>
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    <description>A writ petition challenging CGST demand and penalties was not examined on merits because an alternative statutory appeal under Section 107 was available and the petitioner did not contest that objection. The Court therefore declined to consider alleged natural justice violations or substantive issues concerning input tax credit and the supplier&#039;s liquidation. It disposed of the petition with liberty to file the statutory appeal within two weeks of receiving the order and directed the appellate authority to decide any such appeal within four weeks in accordance with law.</description>
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      <title>2024 (9) TMI 440 - JHARKHAND HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=758196</link>
      <description>A writ petition challenging CGST demand and penalties was not examined on merits because an alternative statutory appeal under Section 107 was available and the petitioner did not contest that objection. The Court therefore declined to consider alleged natural justice violations or substantive issues concerning input tax credit and the supplier&#039;s liquidation. It disposed of the petition with liberty to file the statutory appeal within two weeks of receiving the order and directed the appellate authority to decide any such appeal within four weeks in accordance with law.</description>
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