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    <description>A second writ petition challenging the same orders was held not maintainable after the earlier petition had already been disposed of with liberty to pursue the statutory appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017. Because no appeal was filed and the petitioner instead made representations before other authorities without any shown statutory basis, the Court treated the later writ as an improper attempt to bypass the appellate remedy and dismissed it.</description>
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      <description>A second writ petition challenging the same orders was held not maintainable after the earlier petition had already been disposed of with liberty to pursue the statutory appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017. Because no appeal was filed and the petitioner instead made representations before other authorities without any shown statutory basis, the Court treated the later writ as an improper attempt to bypass the appellate remedy and dismissed it.</description>
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