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    <title>2025 (5) TMI 1678 - DELHI HIGH COURT</title>
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    <description>The Delhi High Court declined to entertain a writ petition because an efficacious statutory remedy under Section 107 of the Central Goods and Services Tax Act, 2017 was available. The Court noted that the show cause notice, relied-upon documents, and personal hearing notices had been sent by email, and that the petitioner had not disclosed receipt of the notice. In these circumstances, the extraordinary writ jurisdiction was refused, and the petitioner was directed to pursue the statutory remedy, with liberty to file the challenge by 15 July 2025 along with the required pre-deposit.</description>
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      <description>The Delhi High Court declined to entertain a writ petition because an efficacious statutory remedy under Section 107 of the Central Goods and Services Tax Act, 2017 was available. The Court noted that the show cause notice, relied-upon documents, and personal hearing notices had been sent by email, and that the petitioner had not disclosed receipt of the notice. In these circumstances, the extraordinary writ jurisdiction was refused, and the petitioner was directed to pursue the statutory remedy, with liberty to file the challenge by 15 July 2025 along with the required pre-deposit.</description>
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