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    <title>2025 (8) TMI 1386 - MADRAS HIGH COURT</title>
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    <description>A writ challenge to a GST demand order was not entertained because a statutory appeal under the GST enactments was available. The court noted that the demand arose after inspection under Section 65 and partial confirmation of the proposal under Section 73, and directed the aggrieved party to pursue the appellate remedy under Section 107. Liberty was granted to file the appeal within the stipulated time, and the appellate authority was directed to consider it without reference to limitation if the prescribed 10% pre-deposit of the disputed tax was made.</description>
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      <link>https://www.taxtmi.com/caselaws?id=777198</link>
      <description>A writ challenge to a GST demand order was not entertained because a statutory appeal under the GST enactments was available. The court noted that the demand arose after inspection under Section 65 and partial confirmation of the proposal under Section 73, and directed the aggrieved party to pursue the appellate remedy under Section 107. Liberty was granted to file the appeal within the stipulated time, and the appellate authority was directed to consider it without reference to limitation if the prescribed 10% pre-deposit of the disputed tax was made.</description>
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