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    <title>2024 (10) TMI 1438 - ORISSA HIGH COURT</title>
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    <description>An amnesty scheme notified by the Central Board of Indirect Taxes and Customs under Notification No. 53/2023-Central Tax [S.O.4767(E)], dated 2 November 2023, provided an alternative remedy for the petitioner&#039;s grievance. In view of that notified mechanism and with no objection from the respondent, the writ petition challenging the assessment and first appeal orders was disposed of, and the petitioner was permitted to pursue relief before the appropriate authority under the scheme. The order records the petitioner&#039;s entitlement to seek redress through the amnesty framework rather than continue with writ adjudication.</description>
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