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    <title>2023 (7) TMI 1072 - JAMMU AND KASHMIR AND LADAKH HIGH COURT</title>
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    <description>In OWP No. 398/2008, the Court held that no writ can be filed against a show-cause notice once a response has been submitted. The Assessing Authority was directed to consider the petitioner&#039;s response and evidence on merits without influence from the circular issued by the Central Board of Excise and Customs. Similarly, in OWP No. 399/2008, the Court reiterated that no writ lies against a notice once a response has been provided, instructing the Assessing Authority to evaluate the petitioner&#039;s reply and evidence solely on merits, disregarding the circular&#039;s impact.</description>
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      <description>In OWP No. 398/2008, the Court held that no writ can be filed against a show-cause notice once a response has been submitted. The Assessing Authority was directed to consider the petitioner&#039;s response and evidence on merits without influence from the circular issued by the Central Board of Excise and Customs. Similarly, in OWP No. 399/2008, the Court reiterated that no writ lies against a notice once a response has been provided, instructing the Assessing Authority to evaluate the petitioner&#039;s reply and evidence solely on merits, disregarding the circular&#039;s impact.</description>
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