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    <title>2020 (10) TMI 206 - MADRAS HIGH COURT</title>
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    <description>Availability of an effective alternate appellate remedy ordinarily weighs against writ interference with an appealable assessment order, even where breach of natural justice is alleged. The Madras HC noted that no exceptional circumstance, such as lack of jurisdiction, was shown, and that the grievance could be raised before the appellate authority. It also declined to examine disputed questions relating to Section 63A, the taxability of UPS, and the corrigendum to Form WW, because those matters involved factual and evidentiary issues and a rectification application was already pending before the assessing authority. The assessee was relegated to the appellate forum, and the rectification request was to be decided expeditiously.</description>
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      <link>https://www.taxtmi.com/caselaws?id=399232</link>
      <description>Availability of an effective alternate appellate remedy ordinarily weighs against writ interference with an appealable assessment order, even where breach of natural justice is alleged. The Madras HC noted that no exceptional circumstance, such as lack of jurisdiction, was shown, and that the grievance could be raised before the appellate authority. It also declined to examine disputed questions relating to Section 63A, the taxability of UPS, and the corrigendum to Form WW, because those matters involved factual and evidentiary issues and a rectification application was already pending before the assessing authority. The assessee was relegated to the appellate forum, and the rectification request was to be decided expeditiously.</description>
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