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    <title>2023 (3) TMI 825 - TRIPURA HIGH COURT</title>
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    <description>Tripura HC dismissed a writ petition challenging a liability intimation under Section 73(5) as premature and not maintainable. The petitioner sought to quash what they claimed was a show-cause notice, but the court found the document was merely a liability intimation warning of future show-cause proceedings if no response was submitted. Since the underlying proceedings by respondent no. 4 remained pending without final outcome, the court held the petition was filed prematurely and dismissed it, granting liberty to approach appropriate forum after conclusion of pending proceedings.</description>
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      <description>Tripura HC dismissed a writ petition challenging a liability intimation under Section 73(5) as premature and not maintainable. The petitioner sought to quash what they claimed was a show-cause notice, but the court found the document was merely a liability intimation warning of future show-cause proceedings if no response was submitted. Since the underlying proceedings by respondent no. 4 remained pending without final outcome, the court held the petition was filed prematurely and dismissed it, granting liberty to approach appropriate forum after conclusion of pending proceedings.</description>
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