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    <title>2026 (4) TMI 938 - CALCUTTA HIGH COURT</title>
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    <description>Where an efficacious statutory appeal is available under a multi-tiered goods and services tax adjudicatory scheme, writ jurisdiction may be declined in favour of the alternate remedy. The Calcutta HC noted that the dispute concerned detention and a subsequent GST order, but directed the petitioners to pursue the statutory appellate process at the first instance. The writ petition was not entertained on merits, and liberty was granted to approach the appellate authority, which was expected to consider all grounds, including jurisdictional objections.</description>
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      <description>Where an efficacious statutory appeal is available under a multi-tiered goods and services tax adjudicatory scheme, writ jurisdiction may be declined in favour of the alternate remedy. The Calcutta HC noted that the dispute concerned detention and a subsequent GST order, but directed the petitioners to pursue the statutory appellate process at the first instance. The writ petition was not entertained on merits, and liberty was granted to approach the appellate authority, which was expected to consider all grounds, including jurisdictional objections.</description>
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