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    <title>1999 (7) TMI 16 - CALCUTTA High Court</title>
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    <description>Writ jurisdiction against an attachment order and refusal of tax clearance is unavailable where statutory appeals against outstanding demands and departmental stay remedies provide an adequate alternative remedy. A bank-guarantee proposal raised for the first time before the writ court, without proof that it was offered to the Department, does not justify extraordinary relief. Such conduct may be treated as an abuse of process and a failure to approach the court bona fide and with clean hands. The writ petition was rejected with costs.</description>
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      <title>1999 (7) TMI 16 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=14767</link>
      <description>Writ jurisdiction against an attachment order and refusal of tax clearance is unavailable where statutory appeals against outstanding demands and departmental stay remedies provide an adequate alternative remedy. A bank-guarantee proposal raised for the first time before the writ court, without proof that it was offered to the Department, does not justify extraordinary relief. Such conduct may be treated as an abuse of process and a failure to approach the court bona fide and with clean hands. The writ petition was rejected with costs.</description>
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      <pubDate>Mon, 12 Jul 1999 00:00:00 +0530</pubDate>
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