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    <title>2020 (4) TMI 169 - MADRAS HIGH COURT</title>
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    <description>The court declined to interfere with a notice issued under the Tamil Nadu Goods and Services Tax Act, 2017, which raised concerns about erroneous tax credit claims made by the petitioner. The court found that the challenge lacked merit, emphasizing that writ jurisdiction should not be exercised to quash a show-cause notice unless wholly without jurisdiction or illegal. As the petitioner had participated in a personal hearing and there was a significant delay in filing the petition, the court dismissed the writ petition without awarding costs.</description>
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      <description>The court declined to interfere with a notice issued under the Tamil Nadu Goods and Services Tax Act, 2017, which raised concerns about erroneous tax credit claims made by the petitioner. The court found that the challenge lacked merit, emphasizing that writ jurisdiction should not be exercised to quash a show-cause notice unless wholly without jurisdiction or illegal. As the petitioner had participated in a personal hearing and there was a significant delay in filing the petition, the court dismissed the writ petition without awarding costs.</description>
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