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    <description>A writ petition challenging an Order-in-Appeal was treated as not maintainable because a statutory appeal lay under the Central Goods and Services Tax Act, 2017. The Order-in-Appeal was appealable under Section 112, the Appellate Tribunal had started functioning at Guwahati, and Notification No. S.O. 4220[E] dated 17.09.2025 allowed appeals in the relevant class of cases to be filed up to 30.06.2026. The grounds raised in the writ petition were stated to be available in the statutory appeal, and liberty was reserved to pursue that remedy within time.</description>
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