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    <title>2025 (11) TMI 357 - ALLAHABAD HIGH COURT</title>
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    <description>HC held that whether the State and Central GST proceedings involve the same &quot;subject matter&quot; requires factual inquiry and cannot be finally decided on writ; the plea of lack of jurisdiction is not a pure question of law and depends on fact-findings. The Supreme Court precedent referenced is to be considered by the appellate authority but does not mandate writ as the sole remedy. Because the writ remained pending six months and limitation was lost, HC permitted the petitioner to file the statutory appeal within three weeks and disposed of the petition.</description>
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      <title>2025 (11) TMI 357 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=780889</link>
      <description>HC held that whether the State and Central GST proceedings involve the same &quot;subject matter&quot; requires factual inquiry and cannot be finally decided on writ; the plea of lack of jurisdiction is not a pure question of law and depends on fact-findings. The Supreme Court precedent referenced is to be considered by the appellate authority but does not mandate writ as the sole remedy. Because the writ remained pending six months and limitation was lost, HC permitted the petitioner to file the statutory appeal within three weeks and disposed of the petition.</description>
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      <pubDate>Tue, 28 Oct 2025 00:00:00 +0530</pubDate>
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