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    <title>2024 (2) TMI 1293 - TELANGANA HIGH COURT</title>
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    <description>An efficacious statutory appellate remedy under the Finance Act, 1994 barred invocation of writ jurisdiction, because the impugned order was appealable and the repeal-and-savings clause preserved the pending and available appeal mechanism. The appellate route under Sections 85 and 86 remained open before the CESTAT, which was functional and entertaining such appeals. The writ court therefore declined to intervene and left the petitioner to pursue the statutory appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=450142</link>
      <description>An efficacious statutory appellate remedy under the Finance Act, 1994 barred invocation of writ jurisdiction, because the impugned order was appealable and the repeal-and-savings clause preserved the pending and available appeal mechanism. The appellate route under Sections 85 and 86 remained open before the CESTAT, which was functional and entertaining such appeals. The writ court therefore declined to intervene and left the petitioner to pursue the statutory appeal.</description>
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