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    <title>2022 (12) TMI 1228 - MADRAS HIGH COURT</title>
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    <description>A writ court will ordinarily not interfere at the stage of a GST detention notice where the dispute turns on factual questions, such as the timing of e-way bill generation against vehicle movement. The statutory scheme under Section 129(3) requires notice and hearing before final adjudication, so the taxpayer must first respond to the notice and have the explanation considered on merits by the authority. On that basis, immediate judicial intervention was refused and the challenge to the notice failed, leaving the party to pursue the statutory process and any remedy against an adverse final order.</description>
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      <description>A writ court will ordinarily not interfere at the stage of a GST detention notice where the dispute turns on factual questions, such as the timing of e-way bill generation against vehicle movement. The statutory scheme under Section 129(3) requires notice and hearing before final adjudication, so the taxpayer must first respond to the notice and have the explanation considered on merits by the authority. On that basis, immediate judicial intervention was refused and the challenge to the notice failed, leaving the party to pursue the statutory process and any remedy against an adverse final order.</description>
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