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    <title>2022 (7) TMI 1060 - KERALA HIGH COURT</title>
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    <description>A writ challenge to reassessment orders under the Kerala Value Added Tax Act, 2003 was considered against the background of an available statutory appeal. The court noted that the dispute involved factual questions, including whether the procedure under Section 25AA had been followed, and treated the alternative appellate remedy as a strong reason against resort to Article 226. Allegations of jurisdictional error and breach of natural justice were not treated as sufficient, on the facts presented, to bypass the statutory remedy, and the dismissal of the writ petition was sustained.</description>
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      <description>A writ challenge to reassessment orders under the Kerala Value Added Tax Act, 2003 was considered against the background of an available statutory appeal. The court noted that the dispute involved factual questions, including whether the procedure under Section 25AA had been followed, and treated the alternative appellate remedy as a strong reason against resort to Article 226. Allegations of jurisdictional error and breach of natural justice were not treated as sufficient, on the facts presented, to bypass the statutory remedy, and the dismissal of the writ petition was sustained.</description>
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      <pubDate>Mon, 11 Jul 2022 00:00:00 +0530</pubDate>
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