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    <title>2023 (9) TMI 42 - PATNA HIGH COURT</title>
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    <description>The HC dismissed the writ petition challenging a tax assessment order. The petitioner failed to utilize statutory appellate remedies under Section 107 within prescribed timelines. The court emphasized that extraordinary writ jurisdiction requires exceptional circumstances, which were not demonstrated. No jurisdictional errors or procedural violations were found, resulting in the petition&#039;s dismissal and reinforcing the principle of exhausting alternative legal remedies before seeking judicial intervention.</description>
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      <description>The HC dismissed the writ petition challenging a tax assessment order. The petitioner failed to utilize statutory appellate remedies under Section 107 within prescribed timelines. The court emphasized that extraordinary writ jurisdiction requires exceptional circumstances, which were not demonstrated. No jurisdictional errors or procedural violations were found, resulting in the petition&#039;s dismissal and reinforcing the principle of exhausting alternative legal remedies before seeking judicial intervention.</description>
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