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    <title>2023 (9) TMI 860 - GUJARAT HIGH COURT</title>
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    <description>An efficacious statutory second appeal under the Gujarat Value Added Tax Act was available against the appellate order, so writ jurisdiction was not ordinarily invoked. The Court held that the petitioners should be relegated to the Tribunal, and it did not examine the merits of the assessment and appellate challenges. The question of pre-deposit was left open to be decided in accordance with law if raised before the Tribunal.</description>
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      <description>An efficacious statutory second appeal under the Gujarat Value Added Tax Act was available against the appellate order, so writ jurisdiction was not ordinarily invoked. The Court held that the petitioners should be relegated to the Tribunal, and it did not examine the merits of the assessment and appellate challenges. The question of pre-deposit was left open to be decided in accordance with law if raised before the Tribunal.</description>
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