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    <title>2026 (8) TMI 1371 - GAUHATI HIGH COURT</title>
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    <description>Statutory GST appellate remedy remained the appropriate route because the State GST show-cause notice had been overtaken by subsequent Central GST adjudication proceedings. The interlocutory challenge to the Central GST adjudication order was unrelated to the original writ challenge, and no jurisdictional error or restraint on initiation of those proceedings was established. The show-cause notice challenge was therefore infructuous and the interlocutory challenge misconceived. Petitioners who had pursued writ proceedings on mistaken legal advice while interim protection operated were permitted to file a statutory appeal within 30 days, to be considered on merits without limitation objection.</description>
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    <pubDate>Tue, 11 Aug 2026 00:00:00 +0530</pubDate>
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      <title>2026 (8) TMI 1371 - GAUHATI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=797497</link>
      <description>Statutory GST appellate remedy remained the appropriate route because the State GST show-cause notice had been overtaken by subsequent Central GST adjudication proceedings. The interlocutory challenge to the Central GST adjudication order was unrelated to the original writ challenge, and no jurisdictional error or restraint on initiation of those proceedings was established. The show-cause notice challenge was therefore infructuous and the interlocutory challenge misconceived. Petitioners who had pursued writ proceedings on mistaken legal advice while interim protection operated were permitted to file a statutory appeal within 30 days, to be considered on merits without limitation objection.</description>
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      <pubDate>Tue, 11 Aug 2026 00:00:00 +0530</pubDate>
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