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    <title>2024 (11) TMI 823 - GAUHATI HIGH COURT</title>
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    <description>HC examined a GST-related writ petition challenging time limit extensions for annual returns and show cause notices. The court emphasized statutory appeal mechanisms under Section 107, discouraging direct writ petitions. While affirming time limit extension validity for 2017-2018, the court left open the possibility of challenging 2018-2019 extensions through separate legal proceedings. Petition was disposed of without costs, preserving the petitioner&#039;s right to pursue alternative legal remedies.</description>
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      <description>HC examined a GST-related writ petition challenging time limit extensions for annual returns and show cause notices. The court emphasized statutory appeal mechanisms under Section 107, discouraging direct writ petitions. While affirming time limit extension validity for 2017-2018, the court left open the possibility of challenging 2018-2019 extensions through separate legal proceedings. Petition was disposed of without costs, preserving the petitioner&#039;s right to pursue alternative legal remedies.</description>
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