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    <title>QUANTIFICATION OF THE TAX IN THE SHOW CAUSE NOTICE IS A STATUTORY REQUIREMENT</title>
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    <description>Quantification of the tax demanded in a show cause notice is a statutory requirement; the notice must state the amount and afford the assessee an opportunity to explain both liability and quantum. Challenges by writ are restricted where liability has not been finally determined, and questions such as applicability of extended limitation periods and alleged pre-determination are factual matters for the adjudicating authority to decide after considering the assessee&#039;s reply.</description>
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      <description>Quantification of the tax demanded in a show cause notice is a statutory requirement; the notice must state the amount and afford the assessee an opportunity to explain both liability and quantum. Challenges by writ are restricted where liability has not been finally determined, and questions such as applicability of extended limitation periods and alleged pre-determination are factual matters for the adjudicating authority to decide after considering the assessee&#039;s reply.</description>
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