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of Challenging the validity of show cause notice (SCN) - Recovery of Swachh Bharat Cess - service provided by the petitioner by putting in rail linings - The High Court found the Writ Petition premature and directed the petitioner to respond to the detailed Show Cause cum Demand Notice within 30 days. The court instructed the second respondent to adjudicate the matter within 30 days thereafter, ensuring the petitioner's opportunity to be heard and strict compliance with the law. The Writ Petition was disposed of with no costs.
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