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    <title>2022 (6) TMI 1180 - GAUHATI HIGH COURT</title>
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    <description>The High Court nullified and set aside a Demand-cum-Show Cause Notice issued by the CGST authority against a deceased person, ruling that the notice and consequential order were invalid. The Court allowed the CGST authorities to initiate proper proceedings for Service Tax recovery under the Finance Act, 1994. The petitioner, widow of the deceased, was granted relief as the Notice against her late husband was deemed null and void.</description>
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      <description>The High Court nullified and set aside a Demand-cum-Show Cause Notice issued by the CGST authority against a deceased person, ruling that the notice and consequential order were invalid. The Court allowed the CGST authorities to initiate proper proceedings for Service Tax recovery under the Finance Act, 1994. The petitioner, widow of the deceased, was granted relief as the Notice against her late husband was deemed null and void.</description>
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