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    <title>2021 (6) TMI 797 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed the writ petition challenging a show cause notice seeking service tax on Capacity Charges and late payment fees under the Finance Act, 1994. The Court found jurisdictional issues could be raised before the relevant authority and did not require immediate court intervention. The petition was deemed premature, leading to its dismissal without costs, allowing the petitioner to address objections before the Authority and challenge any adverse final order through legal channels.</description>
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      <description>The Court dismissed the writ petition challenging a show cause notice seeking service tax on Capacity Charges and late payment fees under the Finance Act, 1994. The Court found jurisdictional issues could be raised before the relevant authority and did not require immediate court intervention. The petition was deemed premature, leading to its dismissal without costs, allowing the petitioner to address objections before the Authority and challenge any adverse final order through legal channels.</description>
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