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    <title>2014 (4) TMI 127 - GAUHATI HIGH COURT</title>
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    <description>Where an efficacious statutory appeal was available under the Assam Value Added Tax Act, the writ jurisdiction under Article 226/227 was not to be invoked to test the legality and correctness of the impugned order. The statutory appellate remedy was treated as the normal and ordinary course, so the writ petition was dismissed as not maintainable at that stage. Liberty was granted to file the appeal within the stipulated time, and any such appeal was to be decided on merits in accordance with law.</description>
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    <pubDate>Wed, 12 Mar 2014 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=245629</link>
      <description>Where an efficacious statutory appeal was available under the Assam Value Added Tax Act, the writ jurisdiction under Article 226/227 was not to be invoked to test the legality and correctness of the impugned order. The statutory appellate remedy was treated as the normal and ordinary course, so the writ petition was dismissed as not maintainable at that stage. Liberty was granted to file the appeal within the stipulated time, and any such appeal was to be decided on merits in accordance with law.</description>
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      <pubDate>Wed, 12 Mar 2014 00:00:00 +0530</pubDate>
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