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    <title>2026 (4) TMI 988 - MADHYA PRADESH HIGH COURT</title>
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    <description>Writ relief was held not maintainable against a GST demand order where the assessee had not replied to the show-cause notice or sought a personal hearing, and the proceedings were treated as falling under Section 73 of the GST Act. The Court found no breach of Section 75(4) or natural justice on those facts, because a hearing is contemplated on request. It further held that the dispute could be pursued in the statutory appeal under Section 107, and writ jurisdiction could not be used to bypass that remedy after limitation had run. The petitions were dismissed with liberty to seek appellate relief and condonation of delay as permitted by law.</description>
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      <title>2026 (4) TMI 988 - MADHYA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=789919</link>
      <description>Writ relief was held not maintainable against a GST demand order where the assessee had not replied to the show-cause notice or sought a personal hearing, and the proceedings were treated as falling under Section 73 of the GST Act. The Court found no breach of Section 75(4) or natural justice on those facts, because a hearing is contemplated on request. It further held that the dispute could be pursued in the statutory appeal under Section 107, and writ jurisdiction could not be used to bypass that remedy after limitation had run. The petitions were dismissed with liberty to seek appellate relief and condonation of delay as permitted by law.</description>
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