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    <description>The writ petition was declined on maintainability grounds because the petitioner was directed to pursue the statutory appeal under the GST Act before the Appellate Authority. The Court permitted re-filing of the appeal within 15 days of receipt of the order, subject to compliance with the requirements of the GST enactments in force. The challenge concerned penalty under Section 74 and invocation of the extended limitation period, but the immediate operative effect was relegation to the alternative appellate remedy.</description>
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