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    <description>A statutory appeal under the Central Goods and Services Tax Act, 2017 remained available to challenge the GST demand within the applicable limitation framework. As that remedy had not been exhausted and no basis existed for direct invocation of writ jurisdiction, the writ petition was not entertained. The petitioner was required to pursue the statutory appellate remedy.</description>
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      <description>A statutory appeal under the Central Goods and Services Tax Act, 2017 remained available to challenge the GST demand within the applicable limitation framework. As that remedy had not been exhausted and no basis existed for direct invocation of writ jurisdiction, the writ petition was not entertained. The petitioner was required to pursue the statutory appellate remedy.</description>
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