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    <title>2025 (5) TMI 1601 - PATNA HIGH COURT</title>
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    <description>A writ challenge to a GST demand was declined where the exemption claim rested on contractual documents that had not been produced before the assessing authority, leaving no basis for merits examination at that stage. The appropriate remedy was the statutory appeal under GST law, and the Court preserved that route by directing that any appeal filed within one month be entertained without counting delay. No view was expressed on the merits of the claimed exemption or the underlying tax liability.</description>
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      <description>A writ challenge to a GST demand was declined where the exemption claim rested on contractual documents that had not been produced before the assessing authority, leaving no basis for merits examination at that stage. The appropriate remedy was the statutory appeal under GST law, and the Court preserved that route by directing that any appeal filed within one month be entertained without counting delay. No view was expressed on the merits of the claimed exemption or the underlying tax liability.</description>
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