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    <title>2010 (7) TMI 1072 - ANDHRA PRADESH HIGH COURT</title>
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    <description>In fiscal matters, writ jurisdiction under Article 226 will ordinarily not be exercised where the VAT statute provides an effective appellate and revisional remedy. The recognised exceptions remain limited to cases of breach of natural justice, lack of jurisdiction, or enforcement of fundamental rights. As the challenge to the penalty notice and excess input tax credit finding could be examined by the statutory forum, the High Court declined to go into the merits at the writ stage and directed the assessee to pursue the statutory remedy instead.</description>
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      <description>In fiscal matters, writ jurisdiction under Article 226 will ordinarily not be exercised where the VAT statute provides an effective appellate and revisional remedy. The recognised exceptions remain limited to cases of breach of natural justice, lack of jurisdiction, or enforcement of fundamental rights. As the challenge to the penalty notice and excess input tax credit finding could be examined by the statutory forum, the High Court declined to go into the merits at the writ stage and directed the assessee to pursue the statutory remedy instead.</description>
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      <pubDate>Tue, 20 Jul 2010 00:00:00 +0530</pubDate>
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