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    <title>2022 (4) TMI 1097 - ORISSA HIGH COURT</title>
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    <description>Where alleged service tax and GST liability turns on disputed facts, writ interference to quash a show cause notice and summons is ordinarily unwarranted, and the assessee must respond before the competent statutory authority. The writ court declined to intervene at the threshold because the controversy concerned whether the activities attracted tax under the Finance Act, 1994 and the CGST Act, 2017. The request for supply of documents was also left to be decided by the appropriate authority in accordance with law, and the petitioner was directed to participate in the pending proceedings.</description>
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      <description>Where alleged service tax and GST liability turns on disputed facts, writ interference to quash a show cause notice and summons is ordinarily unwarranted, and the assessee must respond before the competent statutory authority. The writ court declined to intervene at the threshold because the controversy concerned whether the activities attracted tax under the Finance Act, 1994 and the CGST Act, 2017. The request for supply of documents was also left to be decided by the appropriate authority in accordance with law, and the petitioner was directed to participate in the pending proceedings.</description>
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