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    <title>2025 (6) TMI 170 - CALCUTTA HIGH COURT</title>
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    <description>Writ jurisdiction was declined against an adjudication order under the GST regime because the statutory appellate remedy was available and the petitioners had not adequately explained their delay in approaching the Court. The Court noted that the petitioners had received the show-cause notice, failed to file a timely reply, and had sought adjournment before the authority proceeded further. It held that disputed questions of fact should not be examined in writ proceedings when the GST scheme provides a multi-tier appellate process at the first instance. The petitioners were directed to pursue the statutory appeal, with liberty to seek condonation of delay.</description>
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    <pubDate>Mon, 19 May 2025 00:00:00 +0530</pubDate>
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      <title>2025 (6) TMI 170 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=772057</link>
      <description>Writ jurisdiction was declined against an adjudication order under the GST regime because the statutory appellate remedy was available and the petitioners had not adequately explained their delay in approaching the Court. The Court noted that the petitioners had received the show-cause notice, failed to file a timely reply, and had sought adjournment before the authority proceeded further. It held that disputed questions of fact should not be examined in writ proceedings when the GST scheme provides a multi-tier appellate process at the first instance. The petitioners were directed to pursue the statutory appeal, with liberty to seek condonation of delay.</description>
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