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    <title>2022 (4) TMI 436 - ALLAHABAD HIGH COURT</title>
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    <description>The court dismissed the writ petitions challenging the jurisdiction and validity of the show cause notice. It upheld the competence of the authorities to issue the notice, the jurisdiction of the adjudicating authority, and the validity of proposed demands and penalties. The court also rejected the petitioner&#039;s request for specific procedural requirements, citing a precedent that cross-examination of witnesses is not mandatory before adjudication. The final order affirmed the validity of the show cause notice and the authority&#039;s jurisdiction to adjudicate it.</description>
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      <link>https://www.taxtmi.com/caselaws?id=420770</link>
      <description>The court dismissed the writ petitions challenging the jurisdiction and validity of the show cause notice. It upheld the competence of the authorities to issue the notice, the jurisdiction of the adjudicating authority, and the validity of proposed demands and penalties. The court also rejected the petitioner&#039;s request for specific procedural requirements, citing a precedent that cross-examination of witnesses is not mandatory before adjudication. The final order affirmed the validity of the show cause notice and the authority&#039;s jurisdiction to adjudicate it.</description>
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