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    <title>2019 (9) TMI 392 - MADHYA PRADESH HIGH COURT</title>
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    <description>Where a reassessment order is appealable under the Madhya Pradesh Value Added Tax Act, 2002, the High Court will ordinarily decline to exercise writ jurisdiction under Article 226 if an efficacious statutory appellate remedy exists. The reassessment order was not shown to be without jurisdiction and had been passed after hearing the assessee, so no exceptional circumstance justified bypassing the appeal mechanism. The challenge was therefore left to be pursued before the appellate authority, and writ relief was refused in view of the rule of alternative remedy.</description>
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    <pubDate>Wed, 28 Aug 2019 00:00:00 +0530</pubDate>
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      <description>Where a reassessment order is appealable under the Madhya Pradesh Value Added Tax Act, 2002, the High Court will ordinarily decline to exercise writ jurisdiction under Article 226 if an efficacious statutory appellate remedy exists. The reassessment order was not shown to be without jurisdiction and had been passed after hearing the assessee, so no exceptional circumstance justified bypassing the appeal mechanism. The challenge was therefore left to be pursued before the appellate authority, and writ relief was refused in view of the rule of alternative remedy.</description>
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      <pubDate>Wed, 28 Aug 2019 00:00:00 +0530</pubDate>
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