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    <title>2025 (9) TMI 462 - MADHYA PRADESH HIGH COURT</title>
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    <description>A writ petition challenging a tax adjudication order was not maintainable where an efficacious statutory appeal existed under the SGST Act. The Court applied the settled rule that Article 226 jurisdiction should ordinarily not be used to bypass the appellate mechanism against an order-in-original passed on merits, and rejected the contention that pre-deposit requirements justified resort to writ remedy. The petitioner was relegated to the statutory appeal.</description>
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      <description>A writ petition challenging a tax adjudication order was not maintainable where an efficacious statutory appeal existed under the SGST Act. The Court applied the settled rule that Article 226 jurisdiction should ordinarily not be used to bypass the appellate mechanism against an order-in-original passed on merits, and rejected the contention that pre-deposit requirements justified resort to writ remedy. The petitioner was relegated to the statutory appeal.</description>
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