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    <description>Writ jurisdiction was declined where an effective appellate remedy existed under the Karnataka Value Added Tax Act, 2003. The challenge to reassessment and assessment orders was held unsuitable for extraordinary interference because the plea of limitation raised factual issues better examined by the appellate authority. The complaint of inadequate opportunity failed as the assessee had been given a chance to place material, and any further material could also be raised in appeal. The allegation of bias was rejected because the assessing officer&#039;s earlier investigation did not, by itself, establish disqualification or bias in tax assessment proceedings.</description>
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