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    <title>Statutory remedy of appeal should be availed before invoking writ jurisdiction</title>
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    <description>The High Court held that an appeal lay to the Appellate Authority under the CGST appellate provisions and that merit based and procedural challenges, including alleged breaches of natural justice and disputes over input tax credit where the supplier had undergone liquidation, should be adjudicated at the appellate level; the court directed the petitioner to file the prescribed appeal and the Appellate Authority to decide the matter within a short, specified period.</description>
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      <description>The High Court held that an appeal lay to the Appellate Authority under the CGST appellate provisions and that merit based and procedural challenges, including alleged breaches of natural justice and disputes over input tax credit where the supplier had undergone liquidation, should be adjudicated at the appellate level; the court directed the petitioner to file the prescribed appeal and the Appellate Authority to decide the matter within a short, specified period.</description>
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