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    <title>2025 (7) TMI 272 - CALCUTTA HIGH COURT</title>
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    <description>The HC dismissed the writ petition filed under Article 226, ruling it was not maintainable when an effective statutory appellate remedy existed under the taxation statute. The Court found no exceptions applied - there was no violation of natural justice, jurisdictional defects, or unreasoned orders. The adjudication order was detailed and reasoned, and the petitioner had adequate opportunity to present submissions. The Court held that complex factual disputes involving fraud allegations and input tax credit issues required adjudication by the specialized statutory appellate authority rather than the writ court. The petitioner was directed to file statutory appeal within 30 days, with the appellate authority instructed to consider it on merits without dismissing on limitation grounds.</description>
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      <title>2025 (7) TMI 272 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=774204</link>
      <description>The HC dismissed the writ petition filed under Article 226, ruling it was not maintainable when an effective statutory appellate remedy existed under the taxation statute. The Court found no exceptions applied - there was no violation of natural justice, jurisdictional defects, or unreasoned orders. The adjudication order was detailed and reasoned, and the petitioner had adequate opportunity to present submissions. The Court held that complex factual disputes involving fraud allegations and input tax credit issues required adjudication by the specialized statutory appellate authority rather than the writ court. The petitioner was directed to file statutory appeal within 30 days, with the appellate authority instructed to consider it on merits without dismissing on limitation grounds.</description>
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