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2023 (11) TMI 512 - BOMBAY HIGH COURTMaintainability of petition - availability of alternative remedy of appeal - neither the show cause notice nor the impugned order demonstrates calculation on the basis of which the levy is made - HELD THAT:- On perusal of impugned order and also the Notification No. 4/2018-Central Tax (Rate) issued by the Government of India, Ministry of Finance dated 25 January, 2018 which is placed on record by the learned counsel for the petitioner, it is opined that the contentions as urged by the petitioner need to be asserted and urged by taking recourse of the appellate remedy as available under section 107 of the MGST Act. It may not be possible for this Court to consider the contentions of the petitioner on examining the issues including the agreement, rates as also other relevant consideration for determination of the value of the development as undertaken by the petitioner and/or the tenements sold/allotted. All these are issues which would require examining such material and for which appropriate remedy for the petitioner would be to take recourse of the appellate remedy as available. Petition disposed off.
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