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<h1>GST Notice Challenge Dismissed: Petitioner Granted Opportunity to Respond Within Specified Timeframe</h1> HC dismissed the writ petition challenging a GST notice, granting the petitioner an opportunity to respond to a show-cause notice within a specified ... Quashing of notice issued in purported exercise of power under Section 61 of the JGST Act read with Rule 99(1) - liberty to respond to a second show-cause/assessment notice and consideration thereof in accordance with law - judicial relief under Article 226 by way of quashing/setting aside of administrative noticeQuashing of notice issued in purported exercise of power under Section 61 of the JGST Act read with Rule 99(1) - liberty to respond to a second show-cause/assessment notice and consideration thereof in accordance with law - Disposition of the writ petition by reference to an earlier order granting liberty to the petitioner to respond to the second show-cause notice and directing the authority to consider the explanation in accordance with law. - HELD THAT: - The Court observed that the present case is squarely covered by the order dated 28.08.2024 passed in W.P.(T) No.4733 of 2024, wherein the petitioner was permitted to explain the grounds raised in the second show-cause notice within two weeks and the authority was directed to consider the explanation and take follow-up action in view of the mandate of Section 61 of the JGST Act. The respondents did not oppose disposal in terms of that earlier order. In light of that precedent and the absence of contest by the State, the Court disposed of the present petition by applying the same relief - namely, permitting the petitioner to respond to the notice and directing the authority to consider the response in accordance with law - rather than adjudicating the merits of the challenge to the notice itself.Writ petition disposed of in terms of the earlier order dated 28.08.2024 in W.P.(T) No.4733 of 2024, granting liberty to the petitioner to respond to the second show-cause notice and directing the authority to consider the same in accordance with law.Final Conclusion: The petition is disposed of by following the order in W.P.(T) No.4733 of 2024: the petitioner is granted liberty to explain the grounds raised in the second show-cause/assessment notice within the timeframe directed previously, and the assessing authority is directed to consider that explanation and take action in accordance with law. The High Court of Jharkhand disposed of a writ petition seeking to quash a notice issued under the JGST Act, as a similar matter had been previously resolved. The petitioner was given liberty to respond to a second show-cause notice within a specific time frame. The writ petition was disposed of accordingly.