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    <title>2026 (6) TMI 1204 - PATNA HIGH COURT</title>
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    <description>The writ petition was permitted to be withdrawn because an alternate statutory remedy was available before the competent forum. The Court granted liberty to the petitioner to pursue a second appeal under Section 112 of the CGST/BGST Act, 2017, and made clear that it expressed no opinion on the merits of the dispute. The operative effect was that the matter was left to be considered by the statutory appellate mechanism rather than in writ jurisdiction.</description>
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