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    <title>2026 (3) TMI 730 - ORISSA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=787975</link>
    <description>Where a statutory appellate forum has been made functional, writ jurisdiction should not ordinarily supplant the prescribed remedy; accordingly the petition challenging an order under the GST regime was dismissed and the petitioner directed to pursue the statutory appeal. The statutory pre-deposit condition in Section 112(8) - payment of the admitted amount and the stipulated portion of the balance - is a mandatory condition precedent to instituting the appeal and must be complied with even where writ relief is sought. The petitioner was ordered to comply with the pre-deposit requirement and file the appeal within the timeline prescribed by the notified e filing advisory.</description>
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    <pubDate>Thu, 12 Mar 2026 00:00:00 +0530</pubDate>
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      <title>2026 (3) TMI 730 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=787975</link>
      <description>Where a statutory appellate forum has been made functional, writ jurisdiction should not ordinarily supplant the prescribed remedy; accordingly the petition challenging an order under the GST regime was dismissed and the petitioner directed to pursue the statutory appeal. The statutory pre-deposit condition in Section 112(8) - payment of the admitted amount and the stipulated portion of the balance - is a mandatory condition precedent to instituting the appeal and must be complied with even where writ relief is sought. The petitioner was ordered to comply with the pre-deposit requirement and file the appeal within the timeline prescribed by the notified e filing advisory.</description>
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      <pubDate>Thu, 12 Mar 2026 00:00:00 +0530</pubDate>
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