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    <title>2026 (7) TMI 1254 - RAJASTHAN HIGH COURT</title>
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    <description>An unavailed efficacious statutory appeal under the GST enactments rendered a writ challenge to the tax demand non-maintainable. Uploading the order on the GST portal constituted adequate communication where the taxpayer remained registered despite ceasing business activity in the State. The record further indicated that notice was issued and a hearing opportunity was provided but not availed, so no breach of natural justice arose. The writ challenge was therefore not maintainable.</description>
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      <description>An unavailed efficacious statutory appeal under the GST enactments rendered a writ challenge to the tax demand non-maintainable. Uploading the order on the GST portal constituted adequate communication where the taxpayer remained registered despite ceasing business activity in the State. The record further indicated that notice was issued and a hearing opportunity was provided but not availed, so no breach of natural justice arose. The writ challenge was therefore not maintainable.</description>
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