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    <title>2026 (4) TMI 1137 - ALLAHABAD HIGH COURT</title>
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    <description>The ex parte adjudication order under the U.P. Goods and Services Tax Act, 2017 was held to be appealable under Section 107, and the availability of that effective statutory remedy weighed against writ jurisdiction under Article 226. The court directed that limitation for the appeal be computed from the date of communication of the order and that the appellate authority register the appeal once that date was disclosed through the Common Portal, without rejecting it on portal-generated dates. The writ petition was not entertained, while limitation, the ex parte nature of the adjudication, and other merits were left open in appeal.</description>
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      <description>The ex parte adjudication order under the U.P. Goods and Services Tax Act, 2017 was held to be appealable under Section 107, and the availability of that effective statutory remedy weighed against writ jurisdiction under Article 226. The court directed that limitation for the appeal be computed from the date of communication of the order and that the appellate authority register the appeal once that date was disclosed through the Common Portal, without rejecting it on portal-generated dates. The writ petition was not entertained, while limitation, the ex parte nature of the adjudication, and other merits were left open in appeal.</description>
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