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    <title>2023 (2) TMI 359 - ORISSA HIGH COURT</title>
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    <description>HC partially allowed writ petitions challenging GST show cause notice. Court directed petitioners to file replies to SCN, permitting them to raise jurisdictional and procedural arguments during adjudication. No final view taken on merits. Petitioners granted opportunity to present legal pleas in subsequent proceedings related to tax investigation.</description>
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      <description>HC partially allowed writ petitions challenging GST show cause notice. Court directed petitioners to file replies to SCN, permitting them to raise jurisdictional and procedural arguments during adjudication. No final view taken on merits. Petitioners granted opportunity to present legal pleas in subsequent proceedings related to tax investigation.</description>
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