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    <title>2026 (5) TMI 1836 - RAJASTHAN HIGH COURT</title>
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    <description>Statutory appellate remedy against a GST penalty adjudication order must ordinarily be exhausted before invoking writ jurisdiction. No basis existed to bypass the appeal before the Appellate Authority. The writ petition was not entertained, and the petitioner must pursue the statutory appeal. The period spent pursuing the writ petition is excluded when calculating the limitation period for that appeal.</description>
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      <description>Statutory appellate remedy against a GST penalty adjudication order must ordinarily be exhausted before invoking writ jurisdiction. No basis existed to bypass the appeal before the Appellate Authority. The writ petition was not entertained, and the petitioner must pursue the statutory appeal. The period spent pursuing the writ petition is excluded when calculating the limitation period for that appeal.</description>
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