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    <title>2010 (2) TMI 1069 - GAUHATI HIGH COURT</title>
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    <description>Availability of an alternative statutory remedy is not an absolute bar to writ jurisdiction, but a matter of judicial discretion. Where the assessee received notice, participated through an authorised representative, and gave no satisfactory explanation for bypassing the statutory appeal against reassessment orders, the writ court may properly decline interference. The cited precedent was distinguished on its facts and was not treated as laying down a general rule that an admitted writ must always be decided on merits despite maintainability concerns. On these facts, refusal to entertain the writ petition was upheld and the challenge to the reassessment and appellate orders failed.</description>
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    <pubDate>Mon, 15 Feb 2010 00:00:00 +0530</pubDate>
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      <title>2010 (2) TMI 1069 - GAUHATI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=164376</link>
      <description>Availability of an alternative statutory remedy is not an absolute bar to writ jurisdiction, but a matter of judicial discretion. Where the assessee received notice, participated through an authorised representative, and gave no satisfactory explanation for bypassing the statutory appeal against reassessment orders, the writ court may properly decline interference. The cited precedent was distinguished on its facts and was not treated as laying down a general rule that an admitted writ must always be decided on merits despite maintainability concerns. On these facts, refusal to entertain the writ petition was upheld and the challenge to the reassessment and appellate orders failed.</description>
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      <pubDate>Mon, 15 Feb 2010 00:00:00 +0530</pubDate>
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