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    <title>2026 (5) TMI 502 - JHARKHAND HIGH COURT</title>
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    <description>Availability of an alternative statutory remedy under the JVAT Act weighed against exercise of writ jurisdiction, especially where the challenge was not clearly framed. The court also noted that a writ court will not ordinarily interfere when the statutory appellate and revisional framework is available. On the revision and review issues, the Tribunal was found to have committed no jurisdictional error: the remand order was limited to verification of Form F and supporting records, the concurrent factual findings were not shown to be perverse, and no error apparent on the face of the record was established for review. The court further held that a party cannot accept contractual and regulatory conditions and later attack them as ultra vires.</description>
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      <link>https://www.taxtmi.com/caselaws?id=791300</link>
      <description>Availability of an alternative statutory remedy under the JVAT Act weighed against exercise of writ jurisdiction, especially where the challenge was not clearly framed. The court also noted that a writ court will not ordinarily interfere when the statutory appellate and revisional framework is available. On the revision and review issues, the Tribunal was found to have committed no jurisdictional error: the remand order was limited to verification of Form F and supporting records, the concurrent factual findings were not shown to be perverse, and no error apparent on the face of the record was established for review. The court further held that a party cannot accept contractual and regulatory conditions and later attack them as ultra vires.</description>
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