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<h1>High Court Allows Petitioner to Respond to Second Show-Cause Notice, Providing Crucial Opportunity to Address Administrative Proceedings</h1> HC granted petitioner relief by allowing response to second show-cause notice under JGST Act within two weeks, effectively providing an opportunity to ... Issuance of notices u/s 61 of the JGST Act - excess of the power conferred upon Respondent-authority regarding scrutiny of returns - HELD THAT:- This writ petition is disposed of by giving liberty to the petitioner to explain the reason which has been sought in the second show-cause, within two weeks and the authority concerned will consider the same in accordance with law and depending upon the conclusion, follow-up action be taken in view of the mandate of Section 61 of the JGST Act. The petitioner filed a petition under Article 226 seeking to quash a notice issued under Section 61 of the JGST Act. The court allowed the petitioner to respond to the second show-cause notice within two weeks.