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2022 (4) TMI 120 - HC - GSTService of notice - notice was issued in GST DRC-01 instead the notice has been issued manually - HELD THAT:- These writ petitions are dismissed by giving liberty to the petitioner to file a statutory appeal before the Deputy Commissioner (Goods and Services Tax Appeals) under Section 107 of the respective Goods and Services Tax Act, 2017 - petition dismissed.
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