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    <title>2025 (7) TMI 1514 - GUJARAT HIGH COURT</title>
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    <description>The HC dismissed the petition, holding that the petitioner has an alternative efficacious remedy by filing an appeal under Section 107 of the GST Act. The court found no violation of natural justice, noting that cross-examination of departmental officers was not required and the petitioner was not denied an opportunity to be heard, as submissions could be made during the appeal proceedings. The petition was dismissed without expressing any opinion on merits, granting liberty to file the statutory appeal in accordance with law.</description>
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      <description>The HC dismissed the petition, holding that the petitioner has an alternative efficacious remedy by filing an appeal under Section 107 of the GST Act. The court found no violation of natural justice, noting that cross-examination of departmental officers was not required and the petitioner was not denied an opportunity to be heard, as submissions could be made during the appeal proceedings. The petition was dismissed without expressing any opinion on merits, granting liberty to file the statutory appeal in accordance with law.</description>
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