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    <title>2023 (9) TMI 1671 - CALCUTTA HIGH COURT</title>
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    <description>Where a tax adjudication order is appealable and no exceptional ground is shown to bypass the statutory remedy, writ interference is ordinarily unwarranted; the Calcutta HC therefore declined to substitute its view for that of the Adjudicating Authority and left the aggrieved party to pursue the appeal. The constitutional challenge to the retrospective amendment to Rule 61 of the WBGST Rules, 2017 was not finally decided at this stage and was kept open for final hearing after exchange of affidavits.</description>
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