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    <title>2021 (6) TMI 796 - MADRAS HIGH COURT</title>
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    <description>The court found the writ petition challenging the show cause notice premature as the petitioner must respond to the notice and exhaust legal remedies only if an adverse order is passed. Challenging the notice directly in court before exhausting administrative remedies is not permissible. The court dismissed the writ petition as premature, emphasizing the importance of following due process and exhausting administrative remedies before seeking judicial intervention in tax disputes.</description>
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      <description>The court found the writ petition challenging the show cause notice premature as the petitioner must respond to the notice and exhaust legal remedies only if an adverse order is passed. Challenging the notice directly in court before exhausting administrative remedies is not permissible. The court dismissed the writ petition as premature, emphasizing the importance of following due process and exhausting administrative remedies before seeking judicial intervention in tax disputes.</description>
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