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    <title>2004 (3) TMI 731 - GAUHATI HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=163117</link>
    <description>Interim protection against a show-cause notice was held unwarranted where the notice was issued by a competent taxing authority and the recipient could raise all objections before that authority. The court noted that the writ petition had remained at the motion stage for years, the amended petition was not filed within time, and the miscellaneous application was being used to seek stay without properly assailing the notice in the writ petition. Since the challenge to ascertainment of turnover under the luxury tax statute could be pursued before the issuing authority, the miscellaneous application was held not maintainable and stay was refused.</description>
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    <pubDate>Tue, 16 Mar 2004 00:00:00 +0530</pubDate>
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      <title>2004 (3) TMI 731 - GAUHATI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=163117</link>
      <description>Interim protection against a show-cause notice was held unwarranted where the notice was issued by a competent taxing authority and the recipient could raise all objections before that authority. The court noted that the writ petition had remained at the motion stage for years, the amended petition was not filed within time, and the miscellaneous application was being used to seek stay without properly assailing the notice in the writ petition. Since the challenge to ascertainment of turnover under the luxury tax statute could be pursued before the issuing authority, the miscellaneous application was held not maintainable and stay was refused.</description>
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      <pubDate>Tue, 16 Mar 2004 00:00:00 +0530</pubDate>
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