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    <title>Writ Petition Not Maintainable in Fake Invoicing and Circular Trading Cases</title>
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    <description>Disputes concerning the relationship between supplier entities, the existence of business premises, and the validity or timing of e way bills are factual in nature and not amenable to Article 227 writ jurisdiction; such matters must be contested before the appellate authority under Section 107 of the CGST Act, unless exceptional circumstances like breach of natural justice or excess of jurisdiction are established.</description>
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