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    <title>2025 (8) TMI 317 - MADRAS HIGH COURT</title>
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    <description>The HC held the petition was not maintainable as the petitioner had an alternative remedy of appeal before the Joint Commissioner under Section 107 of the GST Act but failed to file it within the limitation period. Despite the petitioner&#039;s failure to respond to the show cause notice, the Court, following precedent, declined to take a different view and disposed of the petition, implying no relief was granted and the matter was remitted under certain conditions.</description>
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      <description>The HC held the petition was not maintainable as the petitioner had an alternative remedy of appeal before the Joint Commissioner under Section 107 of the GST Act but failed to file it within the limitation period. Despite the petitioner&#039;s failure to respond to the show cause notice, the Court, following precedent, declined to take a different view and disposed of the petition, implying no relief was granted and the matter was remitted under certain conditions.</description>
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