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    <title>2026 (4) TMI 1215 - ORISSA HIGH COURT</title>
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    <description>Where an effective statutory remedy is available, the High Court ordinarily declines to exercise writ jurisdiction under Article 226, particularly when the grievance concerns alleged denial of hearing and disputed factual issues. The alleged breach of natural justice could be examined from the appellate record and raised before the appellate forum or the GST Appellate Tribunal. Applying the rule of exhaustion of statutory remedies, the Court held that such matters are better left to the competent statutory authority. The writ petition was therefore not entertained, and the petitioner was directed to pursue the remedy available under the Goods and Services Tax Act, 2017 and the rules framed thereunder.</description>
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    <pubDate>Thu, 16 Apr 2026 00:00:00 +0530</pubDate>
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      <title>2026 (4) TMI 1215 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=790146</link>
      <description>Where an effective statutory remedy is available, the High Court ordinarily declines to exercise writ jurisdiction under Article 226, particularly when the grievance concerns alleged denial of hearing and disputed factual issues. The alleged breach of natural justice could be examined from the appellate record and raised before the appellate forum or the GST Appellate Tribunal. Applying the rule of exhaustion of statutory remedies, the Court held that such matters are better left to the competent statutory authority. The writ petition was therefore not entertained, and the petitioner was directed to pursue the remedy available under the Goods and Services Tax Act, 2017 and the rules framed thereunder.</description>
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