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    <title>2014 (4) TMI 758 - Supreme Court</title>
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    <description>Where an effective statutory appellate remedy is available against an assessment order, writ jurisdiction should ordinarily not be invoked before that remedy is exhausted. The Supreme Court held that the proper course for one set of petitions was to approach the First Appellate Authority, while the other set had to proceed before the Tribunal in view of their procedural history. The High Court&#039;s refusal to insist on the appellate route was set aside, and the petitioners were relegated to the appropriate statutory appellate forum with liberty to file proceedings within the time granted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=246789</link>
      <description>Where an effective statutory appellate remedy is available against an assessment order, writ jurisdiction should ordinarily not be invoked before that remedy is exhausted. The Supreme Court held that the proper course for one set of petitions was to approach the First Appellate Authority, while the other set had to proceed before the Tribunal in view of their procedural history. The High Court&#039;s refusal to insist on the appellate route was set aside, and the petitioners were relegated to the appropriate statutory appellate forum with liberty to file proceedings within the time granted.</description>
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      <pubDate>Mon, 10 Feb 2014 00:00:00 +0530</pubDate>
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