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    <title>2026 (3) TMI 1139 - JHARKHAND HIGH COURT</title>
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    <description>A writ challenge to a GST adjudication order was treated as unsuitable for Article 226 review because an effective statutory appeal was available under Section 107 of the Jharkhand GST Act. Allegations of non-service of notice, ex parte adjudication and breach of natural justice depended on seriously disputed questions of fact, including asserted service through the GST portal and registered email. In that setting, the court declined to bypass the alternate remedy and left the assessee to pursue the appellate route, with all contentions kept open before the appellate authority.</description>
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      <description>A writ challenge to a GST adjudication order was treated as unsuitable for Article 226 review because an effective statutory appeal was available under Section 107 of the Jharkhand GST Act. Allegations of non-service of notice, ex parte adjudication and breach of natural justice depended on seriously disputed questions of fact, including asserted service through the GST portal and registered email. In that setting, the court declined to bypass the alternate remedy and left the assessee to pursue the appellate route, with all contentions kept open before the appellate authority.</description>
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