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    <title>2021 (3) TMI 607 - JAMMU &amp; KASHMIR HIGH COURT</title>
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    <description>An efficacious statutory appellate remedy under the Jammu and Kashmir Value Added Tax Act, 2005 ordinarily bars recourse to writ jurisdiction. The refund rejection order was a speaking order containing reasons, and the dispute involved factual and legal questions that could be examined in appeal under Section 72. A plea of violation of natural justice did not, on the facts, justify bypassing the statutory appeal. The writ petition was therefore treated as not maintainable, with the party required to pursue the appellate remedy.</description>
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      <description>An efficacious statutory appellate remedy under the Jammu and Kashmir Value Added Tax Act, 2005 ordinarily bars recourse to writ jurisdiction. The refund rejection order was a speaking order containing reasons, and the dispute involved factual and legal questions that could be examined in appeal under Section 72. A plea of violation of natural justice did not, on the facts, justify bypassing the statutory appeal. The writ petition was therefore treated as not maintainable, with the party required to pursue the appellate remedy.</description>
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