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    <description>The Court remitted the matter back to the respondent to ensure proper issuance and service of a show-cause notice under Section 74(1) of the CGST Act to the petitioner. The Court directed that the respondents should not proceed with the summary dated 07.08.2020 until the petitioner had the opportunity to respond to the show-cause notice. The writ petition was disposed of, emphasizing adherence to legal procedures for issuing and responding to show-cause notices under the CGST Act and Rules.</description>
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