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    <title>2026 (6) TMI 309 - ALLAHABAD HIGH COURT</title>
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    <description>A writ challenge to a GST assessment order was held not maintainable because the petitioner had an efficacious statutory alternative remedy before the appellate authority. The Court noted that the assessment order had already been dealt with in proceedings under the waiver provision, where waiver of interest and penalty had been considered and allowed. It also treated the petitioner&#039;s failure to disclose that earlier waiver application as a factor against exercising writ jurisdiction under Article 226. On these grounds, the Court declined interference and dismissed the petition.</description>
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    <pubDate>Thu, 07 May 2026 00:00:00 +0530</pubDate>
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      <title>2026 (6) TMI 309 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=792928</link>
      <description>A writ challenge to a GST assessment order was held not maintainable because the petitioner had an efficacious statutory alternative remedy before the appellate authority. The Court noted that the assessment order had already been dealt with in proceedings under the waiver provision, where waiver of interest and penalty had been considered and allowed. It also treated the petitioner&#039;s failure to disclose that earlier waiver application as a factor against exercising writ jurisdiction under Article 226. On these grounds, the Court declined interference and dismissed the petition.</description>
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      <pubDate>Thu, 07 May 2026 00:00:00 +0530</pubDate>
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