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    <title>2021 (2) TMI 1299 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the jurisdiction of the second respondent to adjudicate the matter and upheld the validity of the show cause notice under the Central Goods and Services Tax Act, 2017. The judgment emphasized the continuity of legal proceedings related to duties under the repealed Act and the application of implied powers to ensure the effectiveness of statutory provisions. The decision affirmed the authority of officials to address liabilities incurred under the previous legal framework.</description>
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      <description>The court dismissed the writ petition challenging the jurisdiction of the second respondent to adjudicate the matter and upheld the validity of the show cause notice under the Central Goods and Services Tax Act, 2017. The judgment emphasized the continuity of legal proceedings related to duties under the repealed Act and the application of implied powers to ensure the effectiveness of statutory provisions. The decision affirmed the authority of officials to address liabilities incurred under the previous legal framework.</description>
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