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    <title>Alternative statutory remedy requires appellate exhaustion before direct writ challenges to GST assessment and rectification orders proceed.</title>
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    <description>GST assessment and rectification orders are subject to the statutory appellate mechanism, requiring exhaustion of that alternative remedy before a writ challenge is directly entertained. Where a GST demand and rejection of a rectification application were challenged without first filing an appeal, the writ petition was dismissed on that ground. Liberty was granted to file the statutory appeal within 30 days; if filed within that period, it must be entertained without a limitation objection and decided on merits. All substantive contentions remain open in the appellate proceedings.</description>
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    <pubDate>Sat, 19 Sep 2026 08:20:50 +0530</pubDate>
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      <title>Alternative statutory remedy requires appellate exhaustion before direct writ challenges to GST assessment and rectification orders proceed.</title>
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      <description>GST assessment and rectification orders are subject to the statutory appellate mechanism, requiring exhaustion of that alternative remedy before a writ challenge is directly entertained. Where a GST demand and rejection of a rectification application were challenged without first filing an appeal, the writ petition was dismissed on that ground. Liberty was granted to file the statutory appeal within 30 days; if filed within that period, it must be entertained without a limitation objection and decided on merits. All substantive contentions remain open in the appellate proceedings.</description>
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      <pubDate>Sat, 19 Sep 2026 08:20:50 +0530</pubDate>
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