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    <title>2020 (6) TMI 308 - ALLAHABAD HIGH COURT</title>
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    <description>A writ petition challenging a tax and penalty order was treated as premature because a statutory appeal remained available. Although the appellate tribunal had not yet been constituted, the removal of difficulties order preserved the appeal mechanism by linking limitation to the date on which the tribunal&#039;s President or State President entered office after constitution. The court therefore held that the petitioner was not remediless and could wait to pursue the statutory appeal when the tribunal was constituted. As the goods had already been released, no immediate prejudice was shown, and writ jurisdiction was not invoked to bypass the statutory remedy.</description>
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      <title>2020 (6) TMI 308 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=395933</link>
      <description>A writ petition challenging a tax and penalty order was treated as premature because a statutory appeal remained available. Although the appellate tribunal had not yet been constituted, the removal of difficulties order preserved the appeal mechanism by linking limitation to the date on which the tribunal&#039;s President or State President entered office after constitution. The court therefore held that the petitioner was not remediless and could wait to pursue the statutory appeal when the tribunal was constituted. As the goods had already been released, no immediate prejudice was shown, and writ jurisdiction was not invoked to bypass the statutory remedy.</description>
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