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    <title>2022 (8) TMI 463 - GUJARAT HIGH COURT</title>
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    <description>HC dismissed the challenge to CGST Act&#039;s Section 16(2) 2nd proviso. Court held that show cause notices initiating tax adjudication proceedings cannot be quashed in writ jurisdiction. Petitioner permitted to raise substantive arguments during ongoing tax assessment process. No interim relief granted, with emphasis on allowing statutory tax determination mechanisms to proceed.</description>
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      <description>HC dismissed the challenge to CGST Act&#039;s Section 16(2) 2nd proviso. Court held that show cause notices initiating tax adjudication proceedings cannot be quashed in writ jurisdiction. Petitioner permitted to raise substantive arguments during ongoing tax assessment process. No interim relief granted, with emphasis on allowing statutory tax determination mechanisms to proceed.</description>
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