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    <title>2021 (2) TMI 1123 - GUJARAT HIGH COURT</title>
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    <description>The court granted interim relief in favor of the petitioner, restraining further proceedings regarding a show cause notice issued to recover a refunded amount. The petitioner argued that the notice lacked jurisdiction as it was issued after previous orders had attained finality, contravening judicial discipline. The court considered the petitioner&#039;s contentions and emphasized the importance of upholding decisions of higher appellate authorities. The Central Government Standing Counsel waived service of notice for the respondent, and the case was set for final disposal on 8.3.2021.</description>
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      <description>The court granted interim relief in favor of the petitioner, restraining further proceedings regarding a show cause notice issued to recover a refunded amount. The petitioner argued that the notice lacked jurisdiction as it was issued after previous orders had attained finality, contravening judicial discipline. The court considered the petitioner&#039;s contentions and emphasized the importance of upholding decisions of higher appellate authorities. The Central Government Standing Counsel waived service of notice for the respondent, and the case was set for final disposal on 8.3.2021.</description>
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