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    <title>2026 (5) TMI 1290 - ANDHRA PRADESH HIGH COURT</title>
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    <description>A writ challenge to an assessment order was not examined on merits because the petitioner was directed to pursue the statutory appellate remedy. The High Court protected the petitioner&#039;s access to appeal by ordering exclusion of the period during which the writ petition remained pending for limitation purposes, and by granting additional time to file the appeal before the appellate authority. The assessment-related dispute was therefore left to be considered in the statutory appeal, with limitation safeguarded by the court&#039;s directions.</description>
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      <description>A writ challenge to an assessment order was not examined on merits because the petitioner was directed to pursue the statutory appellate remedy. The High Court protected the petitioner&#039;s access to appeal by ordering exclusion of the period during which the writ petition remained pending for limitation purposes, and by granting additional time to file the appeal before the appellate authority. The assessment-related dispute was therefore left to be considered in the statutory appeal, with limitation safeguarded by the court&#039;s directions.</description>
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