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    <title>2021 (7) TMI 1358 - MADRAS HIGH COURT</title>
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    <description>The court held that a writ against a show-cause notice is not maintainable unless issued by incompetent authorities lacking jurisdiction or if malafides are alleged. The petitioner, a registered dealer under TNVAT Act and CST, failed to establish acceptable grounds regarding jurisdiction and malafides. The court emphasized that it cannot adjudicate on the merits of the allegations at the show-cause notice stage and directed the petitioner to respond with objections and materials for the authorities&#039; consideration. The authorities were instructed to make a decision promptly, and the writ petition was disposed of with no costs.</description>
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    <pubDate>Thu, 08 Jul 2021 00:00:00 +0530</pubDate>
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      <title>2021 (7) TMI 1358 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=303008</link>
      <description>The court held that a writ against a show-cause notice is not maintainable unless issued by incompetent authorities lacking jurisdiction or if malafides are alleged. The petitioner, a registered dealer under TNVAT Act and CST, failed to establish acceptable grounds regarding jurisdiction and malafides. The court emphasized that it cannot adjudicate on the merits of the allegations at the show-cause notice stage and directed the petitioner to respond with objections and materials for the authorities&#039; consideration. The authorities were instructed to make a decision promptly, and the writ petition was disposed of with no costs.</description>
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      <pubDate>Thu, 08 Jul 2021 00:00:00 +0530</pubDate>
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