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    <title>2010 (6) TMI 719 - ALLAHABAD HIGH COURT</title>
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    <description>A writ challenge to an assessment order was considered inappropriate where an efficacious statutory appeal was available under section 55 of the U.P. Value Added Tax Act, 2008. The appellate authority was described as to examine the taxpayer&#039;s plea, including reliance on a Supreme Court order, and to decide the matter on merits with broader powers than writ jurisdiction. Although the assessment order was criticised for not recording a reasoned finding on the specific objection raised, that defect did not justify writ interference on the facts. The petitioner was left to pursue the statutory appeal remedy.</description>
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      <description>A writ challenge to an assessment order was considered inappropriate where an efficacious statutory appeal was available under section 55 of the U.P. Value Added Tax Act, 2008. The appellate authority was described as to examine the taxpayer&#039;s plea, including reliance on a Supreme Court order, and to decide the matter on merits with broader powers than writ jurisdiction. Although the assessment order was criticised for not recording a reasoned finding on the specific objection raised, that defect did not justify writ interference on the facts. The petitioner was left to pursue the statutory appeal remedy.</description>
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