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    <description>Writ petitions challenging GST demand orders were declined because an efficacious statutory appeal under Section 107 of the CGST Act was available. The petitioner was relegated to the appellate forum before the Commissioner (Appeals), with permission to adjust the amount already deposited, to make an immediate pre-deposit only against one demand, and to avoid dismissal on limitation if the appeals were filed within the stipulated period.</description>
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      <description>Writ petitions challenging GST demand orders were declined because an efficacious statutory appeal under Section 107 of the CGST Act was available. The petitioner was relegated to the appellate forum before the Commissioner (Appeals), with permission to adjust the amount already deposited, to make an immediate pre-deposit only against one demand, and to avoid dismissal on limitation if the appeals were filed within the stipulated period.</description>
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