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    <title>2024 (6) TMI 1333 - GAUHATI HIGH COURT</title>
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    <description>The Gauhati HC dismissed a writ petition challenging orders under the Finance Act, 1994, holding that an adequate statutory remedy existed through appeal to CESTAT under Section 86. The court found no exceptional circumstances to exercise discretionary writ jurisdiction, noting that disputed questions of fact regarding service of notices and natural justice violations should be determined by appellate authorities. The petitioner was directed to pursue the available statutory appeal remedy. The interim order was recalled and petition disposed of.</description>
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      <description>The Gauhati HC dismissed a writ petition challenging orders under the Finance Act, 1994, holding that an adequate statutory remedy existed through appeal to CESTAT under Section 86. The court found no exceptional circumstances to exercise discretionary writ jurisdiction, noting that disputed questions of fact regarding service of notices and natural justice violations should be determined by appellate authorities. The petitioner was directed to pursue the available statutory appeal remedy. The interim order was recalled and petition disposed of.</description>
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