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    <title>2026 (7) TMI 1662 - TELANGANA HIGH COURT</title>
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    <description>Challenge to tax demand and recovery action in writ jurisdiction was not entertained because a statutory appellate remedy was available. The petitioner was permitted to file a statutory appeal with an application for condonation of delay and the prescribed pre-deposit. The appellate authority was directed to consider the delay application and, if satisfied, decide the appeal on merits. The factual and legal grounds challenging the demand were left open for appellate determination, and the writ challenge was not adjudicated on merits.</description>
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      <description>Challenge to tax demand and recovery action in writ jurisdiction was not entertained because a statutory appellate remedy was available. The petitioner was permitted to file a statutory appeal with an application for condonation of delay and the prescribed pre-deposit. The appellate authority was directed to consider the delay application and, if satisfied, decide the appeal on merits. The factual and legal grounds challenging the demand were left open for appellate determination, and the writ challenge was not adjudicated on merits.</description>
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