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    <title>2026 (7) TMI 1760 - RAJASTHAN HIGH COURT</title>
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    <description>A statutory appeal against a GST adjudication order is available under Section 107, so the writ petition challenging the demand order was not entertained. The challenge to the circular was left open for appropriate future proceedings without a merits determination. To avoid prejudice in pursuing the appellate remedy, the period spent before the High Court was directed to be excluded from limitation computation, provided the appeal is filed within 30 days. The writ petition was dismissed with liberty to pursue the statutory appeal.</description>
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      <description>A statutory appeal against a GST adjudication order is available under Section 107, so the writ petition challenging the demand order was not entertained. The challenge to the circular was left open for appropriate future proceedings without a merits determination. To avoid prejudice in pursuing the appellate remedy, the period spent before the High Court was directed to be excluded from limitation computation, provided the appeal is filed within 30 days. The writ petition was dismissed with liberty to pursue the statutory appeal.</description>
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