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    <description>A received show cause notice is the primary stage of adjudication and not ordinarily challengeable before appellate or civil forums; High Courts permit writ relief only in exceptional cases such as jurisdictional usurpation, violation of the principles of natural justice, mechanistic or pre determined notices, or wrongful invocation of extended limitation. In routine cases where no such legal defect is apparent, courts expect the assessee to file a reply and seek statutory remedies before seeking writ intervention.</description>
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