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    <title>2021 (8) TMI 1006 - MADRAS HIGH COURT</title>
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    <description>Writ jurisdiction should not be used to bypass the statutory appellate remedy, and allegations of natural justice breach do not by themselves justify direct recourse to Article 226 absent imminent threat or gross injustice. The appellate authority is the proper final fact-finding forum, and disputes requiring examination of original records, invoices, returns, movement of goods, or payment mode should be pursued in appeal. The record showed notice, written reply and personal hearing, so there was no complete denial of hearing. The petitioner was granted liberty to file the statutory appeal, with delay to be condoned if needed and the appeal decided on merits expeditiously.</description>
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      <link>https://www.taxtmi.com/caselaws?id=411428</link>
      <description>Writ jurisdiction should not be used to bypass the statutory appellate remedy, and allegations of natural justice breach do not by themselves justify direct recourse to Article 226 absent imminent threat or gross injustice. The appellate authority is the proper final fact-finding forum, and disputes requiring examination of original records, invoices, returns, movement of goods, or payment mode should be pursued in appeal. The record showed notice, written reply and personal hearing, so there was no complete denial of hearing. The petitioner was granted liberty to file the statutory appeal, with delay to be condoned if needed and the appeal decided on merits expeditiously.</description>
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