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    <title>2022 (10) TMI 1062 - RAJASTHAN HIGH COURT</title>
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    <description>GST cross-empowerment under the Rajasthan Goods and Services Tax Act permits specified State proper officers to act within the statutory scheme; an objection based on assignment of assessment to Central tax authorities did not establish a prima facie lack of jurisdiction. Writ intervention against a tax show-cause notice is ordinarily unavailable unless the notice is wholly without jurisdiction or exceptional illegality is shown. Input tax credit discrepancies, prior intimation and procedural compliance raise disputed factual issues for determination through the statutory adjudication process. The jurisdictional challenge failed, and the taxpayer was required to pursue the statutory remedy before the authority.</description>
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