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    <title>2023 (3) TMI 939 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Assessment and penalty orders were held to be challengeable by the statutory appellate remedy, so the HC declined to examine the writ petitions on merits under Article 226 when that remedy had not been exhausted. The petitioners were relegated to appeal, with liberty to file appeals within the stipulated time. The Court also dispensed with the pre-deposit condition for any timely appeal, taking note of the earlier deposit in the connected litigation, and ordered protection against coercive steps until the appeals were disposed of.</description>
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      <link>https://www.taxtmi.com/caselaws?id=435553</link>
      <description>Assessment and penalty orders were held to be challengeable by the statutory appellate remedy, so the HC declined to examine the writ petitions on merits under Article 226 when that remedy had not been exhausted. The petitioners were relegated to appeal, with liberty to file appeals within the stipulated time. The Court also dispensed with the pre-deposit condition for any timely appeal, taking note of the earlier deposit in the connected litigation, and ordered protection against coercive steps until the appeals were disposed of.</description>
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