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    <title>Writ dismissed as alternative statutory remedy exists; appeal under Section 107 allowed if pre-deposit made by deadline</title>
    <link>https://www.taxtmi.com/highlights?id=93038</link>
    <description>HC dismissed the writ petition as not maintainable insofar as an alternative statutory remedy exists and the impugned order is appealable under Section 107. The court noted material suggesting the petitioner&#039;s GST registration was recent and that the entity may have been constituted to fraudulently avail ineligible input tax credit via fake, non-existent suppliers; business operations ceased following the petitioner&#039;s arrest. The petitioner&#039;s reply to the show-cause notice was found unpersuasive. Although the petition was filed within the limitation period, the period for appeal has lapsed; accordingly the HC permitted the petitioner to institute the statutory appeal by 15 December 2025 subject to depositing the requisite pre-deposit, and disposed of the petition.</description>
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    <pubDate>Fri, 03 Oct 2025 08:30:38 +0530</pubDate>
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      <title>Writ dismissed as alternative statutory remedy exists; appeal under Section 107 allowed if pre-deposit made by deadline</title>
      <link>https://www.taxtmi.com/highlights?id=93038</link>
      <description>HC dismissed the writ petition as not maintainable insofar as an alternative statutory remedy exists and the impugned order is appealable under Section 107. The court noted material suggesting the petitioner&#039;s GST registration was recent and that the entity may have been constituted to fraudulently avail ineligible input tax credit via fake, non-existent suppliers; business operations ceased following the petitioner&#039;s arrest. The petitioner&#039;s reply to the show-cause notice was found unpersuasive. Although the petition was filed within the limitation period, the period for appeal has lapsed; accordingly the HC permitted the petitioner to institute the statutory appeal by 15 December 2025 subject to depositing the requisite pre-deposit, and disposed of the petition.</description>
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      <pubDate>Fri, 03 Oct 2025 08:30:38 +0530</pubDate>
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