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    <description>HC declined to entertain the writ where an alternate remedy under s.107 GST exists, noting prior coordinate-bench orders are not binding and extraordinary jurisdiction must be used sparingly. The court found the petition was filed bona fide, not malicious, but refrained from adjudicating factual findings in view of the available statutory appeal. The petition was disposed of with liberty to the petitioner to prefer an appeal before the statutory Appellate Authority within 60 days from upload of the order; the Appellate Authority directed to decide strictly on merits unaffected by these proceedings.</description>
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