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    <title>2026 (3) TMI 245 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Writ challenge to an order under the GST statute was analysed against the availability of a statutory appeal which prescribes a 90 day filing period; the principle that a writ in lieu of an alternative statutory remedy is permissible only if filed within a reasonable time was applied, and unexplained delay or self inflicted failure to pursue the appellate route justified refusal of writ relief. The petitioner&#039;s delay after receipt of the order and failure to explain non availment of the prescribed appeal led to exercise of discretion against granting relief, resulting in dismissal in favour of the revenue.</description>
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