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    <title>2024 (11) TMI 1087 - MADRAS HIGH COURT</title>
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    <description>A writ petition under Article 226 is not maintainable where the adjudicating authority has considered the taxpayer&#039;s submissions, passed a reasoned order, and confirmed differential IGST with interest and penalty. The proper remedy in such circumstances is the statutory appeal under Section 128(1) of the Customs Act, 1962. The petitioner was given liberty to file the appeal within 30 days, and the appellate authority was directed to decide it on merits and in accordance with law.</description>
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      <description>A writ petition under Article 226 is not maintainable where the adjudicating authority has considered the taxpayer&#039;s submissions, passed a reasoned order, and confirmed differential IGST with interest and penalty. The proper remedy in such circumstances is the statutory appeal under Section 128(1) of the Customs Act, 1962. The petitioner was given liberty to file the appeal within 30 days, and the appellate authority was directed to decide it on merits and in accordance with law.</description>
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