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    <description>The court dismissed the writ appeal, highlighting that writ jurisdiction should not be invoked at the Show Cause Notice (SCN) stage in tax disputes. The appellant was advised to follow statutory procedures for objections and appeals. The court suggested a re-examination of potential abuse of pre-consultation guidelines by the Board. The judgment serves as a caution against misusing legal processes to delay tax adjudication.</description>
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      <description>The court dismissed the writ appeal, highlighting that writ jurisdiction should not be invoked at the Show Cause Notice (SCN) stage in tax disputes. The appellant was advised to follow statutory procedures for objections and appeals. The court suggested a re-examination of potential abuse of pre-consultation guidelines by the Board. The judgment serves as a caution against misusing legal processes to delay tax adjudication.</description>
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