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    <description>Writ jurisdiction need not be exercised where an efficacious statutory appeal can examine jurisdictional objections, the fact-dependent reasonable period for issuing a notice under Section 76, and factual disputes over input tax credit and tax payment. The appellate remedy was described as comprehensive, and the adjudication followed consideration of the taxpayer&#039;s reply and an opportunity of hearing. The notes state that the writ petition was not entertained, leaving the jurisdictional, limitation-related and factual issues for statutory appellate proceedings.</description>
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