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    <title>2026 (1) TMI 423 - SC Order</title>
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    <description>The dominant issue was maintainability of a writ petition challenging an adjudication order under the GST regime when an efficacious statutory appeal under s.107 of the CGST Act was available, including the contention that separate orders were required for a consolidated show cause notice covering multiple tax periods. The HC declined to entertain the writ on the ground of availability of the appellate remedy and relegated the petitioner to file an appeal under s.107. The SC dismissed the SLP as withdrawn and granted liberty to file the statutory appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=784667</link>
      <description>The dominant issue was maintainability of a writ petition challenging an adjudication order under the GST regime when an efficacious statutory appeal under s.107 of the CGST Act was available, including the contention that separate orders were required for a consolidated show cause notice covering multiple tax periods. The HC declined to entertain the writ on the ground of availability of the appellate remedy and relegated the petitioner to file an appeal under s.107. The SC dismissed the SLP as withdrawn and granted liberty to file the statutory appeal.</description>
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