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    <description>Writ jurisdiction will ordinarily not be invoked against an assessment order when an efficacious statutory appeal is available. The High Court distinguished a wholly jurisdiction order from an alleged erroneous exercise of jurisdiction within the tax framework, and held that the grievance raised was capable of examination by the appellate authority. As no exceptional ground such as breach of natural justice or absence of jurisdiction was shown, the court declined to bypass the statutory hierarchy of remedies and left the petitioner to pursue the appellate remedy against the assessment order.</description>
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      <description>Writ jurisdiction will ordinarily not be invoked against an assessment order when an efficacious statutory appeal is available. The High Court distinguished a wholly jurisdiction order from an alleged erroneous exercise of jurisdiction within the tax framework, and held that the grievance raised was capable of examination by the appellate authority. As no exceptional ground such as breach of natural justice or absence of jurisdiction was shown, the court declined to bypass the statutory hierarchy of remedies and left the petitioner to pursue the appellate remedy against the assessment order.</description>
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