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    <title>2017 (7) TMI 1378 - CHHATTISGARH HIGH COURT</title>
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    <description>The court quashed the garnishee notice issued to SECL for service tax payment for the assessment year 2016-17, citing lack of show cause notice and proper adjudication by the respondents. Emphasizing the necessity of following legal procedures, the court set aside the order, allowing the respondents to initiate proceedings after issuing show cause notices and permitting participation in assessments. The importance of due process and adherence to the law was highlighted, leading to the writ petition being allowed in favor of the petitioners.</description>
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      <description>The court quashed the garnishee notice issued to SECL for service tax payment for the assessment year 2016-17, citing lack of show cause notice and proper adjudication by the respondents. Emphasizing the necessity of following legal procedures, the court set aside the order, allowing the respondents to initiate proceedings after issuing show cause notices and permitting participation in assessments. The importance of due process and adherence to the law was highlighted, leading to the writ petition being allowed in favor of the petitioners.</description>
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      <pubDate>Fri, 21 Jul 2017 00:00:00 +0530</pubDate>
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