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    <title>2024 (5) TMI 1723 - PATNA HIGH COURT</title>
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    <description>Extraordinary writ jurisdiction cannot be used to challenge a GST assessment where the statutory appeal was not filed within the prescribed limitation or the further condonable period. Pandemic-related limitation protection and the special procedure permitting delayed appeals against specified assessment orders did not assist where neither route was used. In the absence of exceptional grounds such as breach of natural justice, lack of jurisdiction, or abuse of process, failure to pursue appellate remedies precludes writ intervention.</description>
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