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    <title>2024 (9) TMI 1086 - GAUHATI HIGH COURT</title>
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    <description>The HC dismissed the writ petition challenging the Order-in-Original concerning service tax, interest, and penalty for FY 2017-18, citing the availability of an alternative remedy under Section 107 of the CGST Act, 2017. The Court granted an additional 30 days for the petitioner to file an appeal with the Appellate Authority, ensuring the appeal is decided on merits without limitation issues. The judgment reinforced the principle that writ petitions should not be entertained if an effective alternative remedy exists, aligning with recent SC judgments on exhausting alternative remedies before approaching the HC.</description>
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      <title>2024 (9) TMI 1086 - GAUHATI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=758842</link>
      <description>The HC dismissed the writ petition challenging the Order-in-Original concerning service tax, interest, and penalty for FY 2017-18, citing the availability of an alternative remedy under Section 107 of the CGST Act, 2017. The Court granted an additional 30 days for the petitioner to file an appeal with the Appellate Authority, ensuring the appeal is decided on merits without limitation issues. The judgment reinforced the principle that writ petitions should not be entertained if an effective alternative remedy exists, aligning with recent SC judgments on exhausting alternative remedies before approaching the HC.</description>
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      <pubDate>Fri, 13 Sep 2024 00:00:00 +0530</pubDate>
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