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    <title>2026 (4) TMI 1216 - ORISSA HIGH COURT</title>
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    <description>A writ petition challenging a GST appellate order on classification was not entertained because an efficacious statutory appeal was available under the GST framework. Applying the settled rule that Article 226 jurisdiction is ordinarily not invoked when an effective alternative remedy exists, the HC held that the dispute should be pursued before the statutory appellate forum under Section 112. The matter was therefore left to the fact-finding and appellate mechanism created by the statute, and the writ petition was dismissed for availability of an alternative remedy.</description>
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      <title>2026 (4) TMI 1216 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=790147</link>
      <description>A writ petition challenging a GST appellate order on classification was not entertained because an efficacious statutory appeal was available under the GST framework. Applying the settled rule that Article 226 jurisdiction is ordinarily not invoked when an effective alternative remedy exists, the HC held that the dispute should be pursued before the statutory appellate forum under Section 112. The matter was therefore left to the fact-finding and appellate mechanism created by the statute, and the writ petition was dismissed for availability of an alternative remedy.</description>
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