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    <title>2007 (8) TMI 691 - ANDHRA PRADESH HIGH COURT</title>
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    <description>In fiscal matters, writ jurisdiction under Article 226 is ordinarily not exercised when an effective statutory appellate remedy is available, unless a recognised exception such as lack of jurisdiction, vires, or a clear breach of natural justice is shown; on those facts, the writ petition was held not maintainable and the assessee was directed to pursue the statutory appeal. An assessment order is not invalid merely because its reasoning is brief if it shows that objections were considered and reasons were recorded for rejecting the claim; on the facts, the order was not treated as non-speaking or as violating natural justice.</description>
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      <link>https://www.taxtmi.com/caselaws?id=163641</link>
      <description>In fiscal matters, writ jurisdiction under Article 226 is ordinarily not exercised when an effective statutory appellate remedy is available, unless a recognised exception such as lack of jurisdiction, vires, or a clear breach of natural justice is shown; on those facts, the writ petition was held not maintainable and the assessee was directed to pursue the statutory appeal. An assessment order is not invalid merely because its reasoning is brief if it shows that objections were considered and reasons were recorded for rejecting the claim; on the facts, the order was not treated as non-speaking or as violating natural justice.</description>
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