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    <title>2026 (4) TMI 1882 - MADHYA PRADESH HIGH COURT</title>
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    <description>A writ challenge to a GST demand and the first appellate order was found not maintainable where the assessee had an effective statutory appellate remedy, failed to pursue it within limitation, and did not show that the notices or order were not served through the GST portal. The record also showed non-appearance in the appellate hearing and no application for condonation of delay. The court further noted that writ jurisdiction should not be used to bypass the statutory appeal mechanism or the mandatory pre-deposit requirement, and the proper course was to pursue the GST Tribunal remedy.</description>
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    <pubDate>Wed, 15 Apr 2026 00:00:00 +0530</pubDate>
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      <description>A writ challenge to a GST demand and the first appellate order was found not maintainable where the assessee had an effective statutory appellate remedy, failed to pursue it within limitation, and did not show that the notices or order were not served through the GST portal. The record also showed non-appearance in the appellate hearing and no application for condonation of delay. The court further noted that writ jurisdiction should not be used to bypass the statutory appeal mechanism or the mandatory pre-deposit requirement, and the proper course was to pursue the GST Tribunal remedy.</description>
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