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    <description>Writ challenged an assessment order directing reversal of input tax credit issued after scrutiny of returns and under the assessment provisions; petitioner alleged denial of opportunity to be heard, while respondents pointed to availability of the statutory appellate remedy. The High Court declined to exercise extraordinary jurisdiction because an alternative efficacious remedy exists in the statutory appeal process, dismissed the writ on that ground and granted liberty to pursue the prescribed appeal procedure to contest the impugned assessment order.</description>
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      <description>Writ challenged an assessment order directing reversal of input tax credit issued after scrutiny of returns and under the assessment provisions; petitioner alleged denial of opportunity to be heard, while respondents pointed to availability of the statutory appellate remedy. The High Court declined to exercise extraordinary jurisdiction because an alternative efficacious remedy exists in the statutory appeal process, dismissed the writ on that ground and granted liberty to pursue the prescribed appeal procedure to contest the impugned assessment order.</description>
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