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    <title>2026 (5) TMI 329 - GAUHATI HIGH COURT</title>
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    <description>Writ jurisdiction will ordinarily not be exercised to bypass an efficacious statutory appellate remedy already invoked and pending before a competent forum. Because the petitioner had filed an appeal and a stay application before the Tribunal, which was functional and seized of the dispute, no exceptional circumstance justified interference under writ powers. The writ petition was therefore not maintainable and was dismissed, with the petitioner left to pursue the pending appellate proceedings and the stay application expected to be decided expeditiously.</description>
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      <title>2026 (5) TMI 329 - GAUHATI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=791127</link>
      <description>Writ jurisdiction will ordinarily not be exercised to bypass an efficacious statutory appellate remedy already invoked and pending before a competent forum. Because the petitioner had filed an appeal and a stay application before the Tribunal, which was functional and seized of the dispute, no exceptional circumstance justified interference under writ powers. The writ petition was therefore not maintainable and was dismissed, with the petitioner left to pursue the pending appellate proceedings and the stay application expected to be decided expeditiously.</description>
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