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    <title>2026 (6) TMI 613 - TELANGANA HIGH COURT</title>
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    <description>Writ jurisdiction was held unavailable where the assessee challenged a faceless appellate order dismissing its appeal as time-barred, because an efficacious statutory second appeal lay before the Tribunal. The Court held that the existence of an alternative remedy barred bypassing the appellate scheme merely because the process was cumbersome or involved pre-deposit. The writ petition was therefore not maintainable and was disposed of, leaving the assessee to pursue the proper remedy before the competent Tribunal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=793232</link>
      <description>Writ jurisdiction was held unavailable where the assessee challenged a faceless appellate order dismissing its appeal as time-barred, because an efficacious statutory second appeal lay before the Tribunal. The Court held that the existence of an alternative remedy barred bypassing the appellate scheme merely because the process was cumbersome or involved pre-deposit. The writ petition was therefore not maintainable and was disposed of, leaving the assessee to pursue the proper remedy before the competent Tribunal.</description>
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