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    <title>2026 (5) TMI 703 - ORISSA HIGH COURT</title>
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    <description>A writ petition challenging an appellate GST order was not entertained because an efficacious statutory remedy remained available before the GST Appellate Tribunal. The Court noted that objections based on alleged violation of natural justice, rejection of the appeal, and whether the pre-deposit requirement was satisfied involved factual and legal questions that the Tribunal could examine. Applying the rule of exhaustion of statutory remedies, the Court declined to invoke its discretionary writ jurisdiction under Article 226 and directed the petitioner to pursue the statutory forum.</description>
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      <description>A writ petition challenging an appellate GST order was not entertained because an efficacious statutory remedy remained available before the GST Appellate Tribunal. The Court noted that objections based on alleged violation of natural justice, rejection of the appeal, and whether the pre-deposit requirement was satisfied involved factual and legal questions that the Tribunal could examine. Applying the rule of exhaustion of statutory remedies, the Court declined to invoke its discretionary writ jurisdiction under Article 226 and directed the petitioner to pursue the statutory forum.</description>
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