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    <title>2022 (7) TMI 1028 - KERALA HIGH COURT</title>
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    <description>A statutory appellate remedy under Section 85 of the Finance Act, together with the pre-deposit condition for filing the appeal, was treated as an adequate alternative to writ jurisdiction under Article 226. The court held that the existence of that remedy could not justify bypassing the appellate forum, and found no basis to interfere with the Single Judge&#039;s decision declining writ relief. The challenge was therefore rejected, and the party was relegated to the statutory appeal process.</description>
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      <link>https://www.taxtmi.com/caselaws?id=425473</link>
      <description>A statutory appellate remedy under Section 85 of the Finance Act, together with the pre-deposit condition for filing the appeal, was treated as an adequate alternative to writ jurisdiction under Article 226. The court held that the existence of that remedy could not justify bypassing the appellate forum, and found no basis to interfere with the Single Judge&#039;s decision declining writ relief. The challenge was therefore rejected, and the party was relegated to the statutory appeal process.</description>
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