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    <title>2024 (12) TMI 1714 - KARNATAKA HIGH COURT</title>
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    <description>Writ challenge to tax demand orders was held non-maintainable because an efficacious statutory appellate remedy exists; the availability of the appellate forum under the statute was decisive on maintainability. The court treated a procedural irregularity in issuance of a consolidated notice as not negating the appellate remedy. The petitioner was granted liberty to file the statutory appeal and to claim tolling under the Limitation Act; respondents were restrained from taking precipitative action for thirty days and the appellate authority was directed to decide the appeal uninfluenced by this order.</description>
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      <description>Writ challenge to tax demand orders was held non-maintainable because an efficacious statutory appellate remedy exists; the availability of the appellate forum under the statute was decisive on maintainability. The court treated a procedural irregularity in issuance of a consolidated notice as not negating the appellate remedy. The petitioner was granted liberty to file the statutory appeal and to claim tolling under the Limitation Act; respondents were restrained from taking precipitative action for thirty days and the appellate authority was directed to decide the appeal uninfluenced by this order.</description>
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