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    <title>2023 (4) TMI 254 - ALLAHABAD HIGH COURT</title>
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    <description>A writ petition challenging a GST show cause notice was not entertained because the proceedings remained at the notice stage and the petitioner still had an opportunity to file a reply under the statutory scheme. The Court held that all factual and legal objections could be raised before the authority in response to the notice, and therefore declined to examine the merits at that stage. Judicial review was refused because the matter had not reached final adjudication and an efficacious statutory remedy remained available.</description>
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      <description>A writ petition challenging a GST show cause notice was not entertained because the proceedings remained at the notice stage and the petitioner still had an opportunity to file a reply under the statutory scheme. The Court held that all factual and legal objections could be raised before the authority in response to the notice, and therefore declined to examine the merits at that stage. Judicial review was refused because the matter had not reached final adjudication and an efficacious statutory remedy remained available.</description>
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