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    <title>2026 (7) TMI 2005 - RAJASTHAN HIGH COURT</title>
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    <description>A writ petition challenging a GST demand should not ordinarily be entertained where an effective statutory appeal is available under the Central Goods and Services Tax Act, 2017. The appellate remedy remained available within the prescribed period, including the permissible condonable period. In the absence of grounds warranting departure from the alternate-remedy requirement, the taxpayer must pursue the statutory appeal before the Appellate Authority.</description>
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