2026 (5) TMI 1219

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.... along with Ms. Kajal Sahoo, Advocate. For the Opposite Party Mr. Sunil Mishra, Standing Counsel. ORDER 1. Challenging the Order dated 26th December, 2025 passed by the Assistant Commissioner of State Tax, Kendrapara Circle, Cuttack-II, Odisha, opposite party raising a demand of Rs.2,65,738/- for the period 2021-22, this writ petition has been filed. 2. The opposite party issued an ASM....

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....r the petitioner submitted that the order so passed by the Assistant Commissioner of State Tax, Kendrapara Circle, Cuttack-II being illegal, arbitrary and unsustainable in the eye of law, the same is liable to be quashed. 5. Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Organization opposed vehemently to exercise power under Article 226/227 of the Constitution of India t....

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....226 of the Constitution of India and when a right is created by statute, which itself prescribes the remedy or procedure for enforcing the right or liability, resort must be had to that particular statutory remedy before invoking the discretionary remedy under Article 226 of the Constitution of India. It is made clear that this rule of exhaustion of statutory remedies is a rule of policy, convenie....