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    <title>2018 (10) TMI 1376 - CALCUTTA HIGH COURT</title>
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    <description>The court quashed the impugned show-cause notice and allowed the writ petition, finding it maintainable despite the existence of an alternative statutory remedy. It was held that the jurisdictional facts were lacking for the authority issuing the notice, and the petitioners had not willfully suppressed any material to evade duty. The authorities were directed to proceed with pending proceedings in accordance with the law, without prejudice from the court&#039;s observations.</description>
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      <link>https://www.taxtmi.com/caselaws?id=369410</link>
      <description>The court quashed the impugned show-cause notice and allowed the writ petition, finding it maintainable despite the existence of an alternative statutory remedy. It was held that the jurisdictional facts were lacking for the authority issuing the notice, and the petitioners had not willfully suppressed any material to evade duty. The authorities were directed to proceed with pending proceedings in accordance with the law, without prejudice from the court&#039;s observations.</description>
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