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    <title>2025 (3) TMI 601 - KERALA HIGH COURT</title>
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    <description>The HC dismissed the appeal, affirming the decision of the learned Single Judge, on the grounds that the core issue involved disputed facts unsuitable for resolution under Article 226. The Court found that the alleged lack of notice regarding the assessment order was a factual dispute better suited for the statutory appellate process. The appellant was directed to file an appeal with the statutory authority, which was instructed to consider the appeal as timely. The judgment emphasized that writ jurisdiction is not appropriate for resolving factual disputes, particularly when an alternate remedy exists.</description>
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      <title>2025 (3) TMI 601 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=767215</link>
      <description>The HC dismissed the appeal, affirming the decision of the learned Single Judge, on the grounds that the core issue involved disputed facts unsuitable for resolution under Article 226. The Court found that the alleged lack of notice regarding the assessment order was a factual dispute better suited for the statutory appellate process. The appellant was directed to file an appeal with the statutory authority, which was instructed to consider the appeal as timely. The judgment emphasized that writ jurisdiction is not appropriate for resolving factual disputes, particularly when an alternate remedy exists.</description>
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