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    <description>The High Court directed the matter to the Appellate Tribunal for adjudication, emphasizing the exhaustion of statutory remedies before resorting to writ jurisdiction. The Tribunal was instructed to promptly address the appeal, maintaining neutrality on the case&#039;s merits. This decision reflects the legal principle that High Courts should refrain from interference when effective alternative remedies exist, aligning with established precedents emphasizing statutory recourse in fiscal matters.</description>
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