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    <title>2026 (4) TMI 585 - MADRAS HIGH COURT</title>
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    <description>A writ challenge to an assessment-related order was found improper where the assessee had already pursued the statutory rectification route under the Tamil Nadu GST Act and the challenge was also time-barred. The text states that Article 226 should not ordinarily be used to bypass the statutory remedy. At the same time, Section 107 was read broadly to treat a rectification order as appealable, and delay in approaching the appellate forum was condoned so the statutory appeal could be pursued, subject to the Act&#039;s other requirements.</description>
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      <description>A writ challenge to an assessment-related order was found improper where the assessee had already pursued the statutory rectification route under the Tamil Nadu GST Act and the challenge was also time-barred. The text states that Article 226 should not ordinarily be used to bypass the statutory remedy. At the same time, Section 107 was read broadly to treat a rectification order as appealable, and delay in approaching the appellate forum was condoned so the statutory appeal could be pursued, subject to the Act&#039;s other requirements.</description>
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