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    <title>2026 (8) TMI 2 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Where a statutory mechanism permits an assessee to seek a stay of disputed tax recovery while its Tribunal appeal is pending, that effective alternative remedy should ordinarily be pursued before invoking writ jurisdiction. The notes state that the petitioner could apply to the Additional Commissioner for a recovery stay and identified no basis for writ intervention. The writ petition was therefore not entertained, leaving the petitioner to seek relief through the prescribed statutory stay mechanism.</description>
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      <link>https://www.taxtmi.com/caselaws?id=796129</link>
      <description>Where a statutory mechanism permits an assessee to seek a stay of disputed tax recovery while its Tribunal appeal is pending, that effective alternative remedy should ordinarily be pursued before invoking writ jurisdiction. The notes state that the petitioner could apply to the Additional Commissioner for a recovery stay and identified no basis for writ intervention. The writ petition was therefore not entertained, leaving the petitioner to seek relief through the prescribed statutory stay mechanism.</description>
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