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    <title>2023 (10) TMI 1495 - ALLAHABAD HIGH COURT</title>
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    <description>A writ petition challenging a show cause notice under the U.P. Goods and Services Tax Act was not entertained because an effective statutory appeal was available under Section 107. The court did not decide whether the notice was duly served or whether a hearing opportunity was given, and held that those objections could be raised before the Appellate Authority in the appeal. The petition was disposed of on the ground of availability of the alternate statutory remedy.</description>
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      <description>A writ petition challenging a show cause notice under the U.P. Goods and Services Tax Act was not entertained because an effective statutory appeal was available under Section 107. The court did not decide whether the notice was duly served or whether a hearing opportunity was given, and held that those objections could be raised before the Appellate Authority in the appeal. The petition was disposed of on the ground of availability of the alternate statutory remedy.</description>
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