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    <description>Where final assessment orders have already been passed, a grievance that copies of seized files were not furnished may be raised in the statutory appellate remedy rather than in writ proceedings. The Court directed relegation to appeal under the GST Act and preserved the petitioner&#039;s liberty to urge prejudice caused by the missing files before the appellate authority. The appellate authority was to examine all relevant aspects independently and without being influenced by observations in the impugned order.</description>
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