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    <title>2026 (5) TMI 494 - PATNA HIGH COURT</title>
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    <description>An assessee&#039;s writ challenge to a demand order failed where the order reflected that personal hearing had been granted and the alleged breach of natural justice was not established. The assessing authority&#039;s findings that no business activity was found at the premises and that fake invoices and irregular input tax credit were involved also weighed against writ interference. As the impugned order was appealable and an efficacious statutory appellate remedy was available, the court declined to entertain the writ petition on merits and relegated the petitioner to appeal, with liberty to file it within the stipulated period and be heard by the appellate authority.</description>
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