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    <title>2003 (10) TMI 621 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>High Court writ interference is ordinarily unavailable against a show-cause notice or during pending assessment proceedings under Article 226. The assessing authority should first consider any preliminary objection that it lacks jurisdiction and decide that issue in the course of the assessment. The affected party may raise all jurisdictional and other pleas before the authority, and if dissatisfied with the eventual order, pursue the statutory remedies available thereafter. Interlocutory intervention at the notice stage was therefore declined, and the writ petition was not entertained on merits.</description>
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    <pubDate>Tue, 07 Oct 2003 00:00:00 +0530</pubDate>
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      <title>2003 (10) TMI 621 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=161756</link>
      <description>High Court writ interference is ordinarily unavailable against a show-cause notice or during pending assessment proceedings under Article 226. The assessing authority should first consider any preliminary objection that it lacks jurisdiction and decide that issue in the course of the assessment. The affected party may raise all jurisdictional and other pleas before the authority, and if dissatisfied with the eventual order, pursue the statutory remedies available thereafter. Interlocutory intervention at the notice stage was therefore declined, and the writ petition was not entertained on merits.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Tue, 07 Oct 2003 00:00:00 +0530</pubDate>
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