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    <title>2026 (1) TMI 931 - JHARKHAND HIGH COURT</title>
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    <description>Maintainability of a writ challenging a service tax show-cause notice is examined against the availability of an alternate statutory remedy and the pre-deposit requirement; the court emphasises the doctrine of exhaustion of alternative remedies, holding that ordinarily the statutory remedy must be pursued and pre-deposit cannot be treated as rendering it inefficacious, with questions of limitation and taxability requiring factual adjudication. The petitioner is directed to file the statutory appeal within six weeks after complying with pre-conditions including pre-deposit, and the appellate authority must decide the appeal on merits without referring to limitation.</description>
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