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    <title>2007 (3) TMI 708 - MADRAS HIGH COURT</title>
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    <description>A writ challenge to an assessment order was not entertained where a statutory appeal was available and the petitioner had not used writ jurisdiction within a reasonable time. The court treated the first appellate authority as an efficacious alternate remedy under the sales tax framework, and the unexplained delay in approaching the writ court reinforced the bar of laches. The challenge was therefore left to the statutory appellate process, with the merits of the assessment left unexamined.</description>
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      <description>A writ challenge to an assessment order was not entertained where a statutory appeal was available and the petitioner had not used writ jurisdiction within a reasonable time. The court treated the first appellate authority as an efficacious alternate remedy under the sales tax framework, and the unexplained delay in approaching the writ court reinforced the bar of laches. The challenge was therefore left to the statutory appellate process, with the merits of the assessment left unexamined.</description>
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