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    <description>HC declined to exercise writ jurisdiction in a dispute involving alleged fraudulent availment of ITC. It held that such matters typically involve complex factual issues and voluminous evidence, which are best examined by the statutory appellate authority rather than under Article 226. The plea of violation of principles of natural justice, based on the absence of a personal hearing, was rejected as the petitioner had received notices and filed replies. Following its earlier precedent on the same impugned order, HC dismissed the writ petition, while permitting the petitioner to file an appeal under Section 107 CGST Act by a specified extended date, with requisite pre-deposit, to be heard on merits.</description>
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