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    <title>2026 (6) TMI 1205 - PATNA HIGH COURT</title>
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    <description>A writ challenge to a GST demand notice was directed at the notice in Form GST DRC-13, with the petitioner contending that rectification applications had not been decided and that no proper hearing was afforded. The HC permitted withdrawal of the writ petition and granted liberty to pursue statutory appeals against the rectification orders within the time allowed. It also directed that any limitation objection be examined in light of the pendency of the writ petition, and left all contentions open.</description>
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      <description>A writ challenge to a GST demand notice was directed at the notice in Form GST DRC-13, with the petitioner contending that rectification applications had not been decided and that no proper hearing was afforded. The HC permitted withdrawal of the writ petition and granted liberty to pursue statutory appeals against the rectification orders within the time allowed. It also directed that any limitation objection be examined in light of the pendency of the writ petition, and left all contentions open.</description>
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