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    <title>2019 (7) TMI 2038 - UTTARAKHAND HIGH COURT</title>
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    <description>A writ challenge to recovery proceedings was held unsuitable for writ jurisdiction where liability for tax arrears depended on disputed questions of fact. The court noted that such factual controversy could not be properly examined in a writ petition and that an efficacious statutory alternative remedy was available by way of first appeal under Section 51 of the Uttarakhand Value Added Tax Act, 2005. In those circumstances, the petition was not maintainable and was dismissed in limine. The stated principle is that writ jurisdiction will ordinarily not be invoked when adjudication turns on disputed facts and an effective appellate remedy exists.</description>
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    <pubDate>Wed, 03 Jul 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=457625</link>
      <description>A writ challenge to recovery proceedings was held unsuitable for writ jurisdiction where liability for tax arrears depended on disputed questions of fact. The court noted that such factual controversy could not be properly examined in a writ petition and that an efficacious statutory alternative remedy was available by way of first appeal under Section 51 of the Uttarakhand Value Added Tax Act, 2005. In those circumstances, the petition was not maintainable and was dismissed in limine. The stated principle is that writ jurisdiction will ordinarily not be invoked when adjudication turns on disputed facts and an effective appellate remedy exists.</description>
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