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    <title>2026 (8) TMI 1059 - ALLAHABAD HIGH COURT</title>
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    <description>Writ jurisdiction against an ex parte GST assessment is generally unavailable where an effective statutory appeal exists and the taxpayer offers no cogent explanation for delayed challenge after communication of the assessment order. The writ petition was dismissed for availability of the appellate remedy and laches, while preserving liberty to file an appeal with an application for condonation of delay.</description>
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      <description>Writ jurisdiction against an ex parte GST assessment is generally unavailable where an effective statutory appeal exists and the taxpayer offers no cogent explanation for delayed challenge after communication of the assessment order. The writ petition was dismissed for availability of the appellate remedy and laches, while preserving liberty to file an appeal with an application for condonation of delay.</description>
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