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    <title>2020 (2) TMI 47 - MADRAS HIGH COURT</title>
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    <description>Writ petitions challenging show cause notices proposing service tax demand were not entertained on merits, as the court held that the petitioners should pursue the statutory adjudication route. The petitioners were directed to place the earlier favourable decisions before the adjudicating authorities and seek decision on merits. The authorities were also required to give the petitioners an opportunity to file replies and be heard before passing any order. The proceedings therefore continued through departmental adjudication rather than writ intervention.</description>
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      <description>Writ petitions challenging show cause notices proposing service tax demand were not entertained on merits, as the court held that the petitioners should pursue the statutory adjudication route. The petitioners were directed to place the earlier favourable decisions before the adjudicating authorities and seek decision on merits. The authorities were also required to give the petitioners an opportunity to file replies and be heard before passing any order. The proceedings therefore continued through departmental adjudication rather than writ intervention.</description>
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