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    <title>2025 (5) TMI 1980 - MADHYA PRADESH HIGH COURT</title>
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    <description>Writ jurisdiction should not be used to bypass an efficacious statutory appeal under GST, especially where the grievance, including denial of cross-examination, can be examined by the appellate authority and no exceptional ground such as complete lack of jurisdiction is shown; the petitions were therefore not maintainable on that ground and the petitioners were relegated to the appellate remedy. Territorial jurisdiction was nevertheless sustained because the petitioners carried on business at Indore and the search and connected transactions had material links there, so part of the cause of action arose within the Court&#039;s jurisdiction despite the adjudicating authority being at Bhopal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=771708</link>
      <description>Writ jurisdiction should not be used to bypass an efficacious statutory appeal under GST, especially where the grievance, including denial of cross-examination, can be examined by the appellate authority and no exceptional ground such as complete lack of jurisdiction is shown; the petitions were therefore not maintainable on that ground and the petitioners were relegated to the appellate remedy. Territorial jurisdiction was nevertheless sustained because the petitioners carried on business at Indore and the search and connected transactions had material links there, so part of the cause of action arose within the Court&#039;s jurisdiction despite the adjudicating authority being at Bhopal.</description>
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