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2021 (11) TMI 333

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..... gle Judge was pursuaded, in our view rightly not to exercise his discretionary jurisdiction on the ground that the appellant had the remedy of appeal against the order impugned in the writ petition and the writ remedy is misconceived. Prima facie, we are of the view that both from the circumstances of the case and also the cogent reasons given by the learned Single Judge, the writ appeal does not .....

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..... 2. Writ petitioner is the appellant. The appellant challenged Exts.P8 and P9 and also, prayed for a direction for expeditious consideration of representation made by the appellant before the expiry of time stipulated in Ext.P7 notification. The appellant has stated a few circumstances both for invoking the writ jurisdiction and also that, as on date, the appellant is not completely shut out from .....

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..... tion under CGST Act and avail the option provided by Ext.P7 notification. 4. We have taken note of the submissions. 5. The learned Single Judge was pursuaded, in our view rightly not to exercise his discretionary jurisdiction on the ground that the appellant had the remedy of appeal against the order impugned in the writ petition and the writ remedy is misconceived. Prima facie, we are of th .....

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..... intimate respondents Nos.2 to 6 about the liberty granted by this Court immediately. b) Appellant is given the liberty to file appeal along with the application to condone the delay against the order of the cancellation of registration before the Appellate Authority. The Appellate Authority does the needful in accordance with law. The writ appeal stands disposed of as indicated above. No ord .....

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