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    <title>2026 (7) TMI 1761 - PATNA HIGH COURT</title>
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    <description>GST demand challenges based on defective service require specific rebuttal of email service at the registered address and substantive response to allegations of excess input tax credit, short payment, and turnover suppression. Assertions about the portal location of uploaded documents alone do not establish denial of effective opportunity. The text also addresses the discretionary nature of writ jurisdiction: an assessee that undertakes to clear demand, provides post-dated cheques to secure release of attached bank accounts, and does not pursue the statutory appeal may be treated as having acquiesced. A later claim of duress may lack credibility absent contemporaneous protest, and relief may be denied for lack of bona fides and clean hands.</description>
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      <link>https://www.taxtmi.com/caselaws?id=795875</link>
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