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    <title>2026 (8) TMI 1493 - MADHYA PRADESH HIGH COURT</title>
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    <description>GST writ jurisdiction is generally not exercised where effective statutory appellate remedies are available. A GST show-cause notice and demand order remained subject to appeal before the appellate authority and further recourse before the GST Tribunal. The portal record showed that the notice concerning mandatory personal hearing was visible to the taxpayer. All objections, including the alleged denial of a personal hearing, may be raised in the statutory appeal; the writ petition was therefore not entertained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=797619</link>
      <description>GST writ jurisdiction is generally not exercised where effective statutory appellate remedies are available. A GST show-cause notice and demand order remained subject to appeal before the appellate authority and further recourse before the GST Tribunal. The portal record showed that the notice concerning mandatory personal hearing was visible to the taxpayer. All objections, including the alleged denial of a personal hearing, may be raised in the statutory appeal; the writ petition was therefore not entertained.</description>
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