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    <title>2020 (7) TMI 806 - MADRAS HIGH COURT</title>
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    <description>Where an effective statutory appellate remedy exists, writ jurisdiction will ordinarily not be exercised to examine disputed factual issues absent exceptional grounds. The petitioner&#039;s challenge concerned invoicing and concessional tax treatment, but no exceptional circumstance was shown to bypass the appellate mechanism. The High Court therefore declined to enter the merits of the factual dispute and relegated the petitioner to the statutory appeal, preserving the right to pursue relief before the Appellate Authority.</description>
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      <description>Where an effective statutory appellate remedy exists, writ jurisdiction will ordinarily not be exercised to examine disputed factual issues absent exceptional grounds. The petitioner&#039;s challenge concerned invoicing and concessional tax treatment, but no exceptional circumstance was shown to bypass the appellate mechanism. The High Court therefore declined to enter the merits of the factual dispute and relegated the petitioner to the statutory appeal, preserving the right to pursue relief before the Appellate Authority.</description>
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