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    <title>2024 (8) TMI 381 - CALCUTTA HIGH COURT</title>
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    <description>The HC dismissed a writ petition seeking prohibition to restrain recovery proceedings. The court held that prohibition writs are issued to prevent courts/tribunals from exceeding jurisdiction or acting without jurisdiction, typically before proceedings conclude. Since the appellate authority had already made a determination under Section 107, and the petitioner only sought to defer recovery without challenging the underlying orders or seeking adjudication of rights, the court found no basis for exercising discretionary jurisdiction. The petition was dismissed as the petitioner failed to examine their rights properly.</description>
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      <title>2024 (8) TMI 381 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=756677</link>
      <description>The HC dismissed a writ petition seeking prohibition to restrain recovery proceedings. The court held that prohibition writs are issued to prevent courts/tribunals from exceeding jurisdiction or acting without jurisdiction, typically before proceedings conclude. Since the appellate authority had already made a determination under Section 107, and the petitioner only sought to defer recovery without challenging the underlying orders or seeking adjudication of rights, the court found no basis for exercising discretionary jurisdiction. The petition was dismissed as the petitioner failed to examine their rights properly.</description>
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