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    <title>2025 (9) TMI 52 - CALCUTTA HIGH COURT</title>
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    <description>HC dismissed the petition challenging levy of tax, interest and penalty under the C.G.S.T./W.B.G.S.T. Act, 2017, holding the statutory appellate remedy to be effective and efficacious. The court declined to exercise discretionary jurisdiction and refused to permit the appellant to bypass the appellate forum, noting the appellate authority can examine records, access portals and afford personal hearing. The petition was dismissed but the appellant was directed to file a statutory appeal within 60 days of receipt of the judgment; the appellate authority shall entertain it without reference to limitation, subject to other conditions.</description>
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