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2022 (9) TMI 666 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal u/s 107 of CGST Act - suppression of material facts - violation of the principles of nature justice - HELD THAT:- We do not propose to delve into the issue of concealment of material facts and would rather relegate the petitioner to approach the appellate authority by filing appeals against the impugned orders by taking recourse of the procedure provided under Section 107 of the CGST Act. Petition dismissed.
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