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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Payment of tax with interest prevents issuance of a show cause notice under section 73 by the proper officer.</h1> Payment of tax with interest before issuance of a show cause notice prevents the proper officer from issuing that notice under the recovery provisions; pre-notice payment plus interest operates as a procedural bar to initiating the show cause process.

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