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    <title>2023 (10) TMI 63 - PATNA HIGH COURT</title>
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    <description>The court upheld the demand-cum-show cause notice issued under the Finance Act, 1994, for the financial years 2015-16, 2016-17, and up to June 2017, rejecting arguments of lack of jurisdiction and being time-barred. It emphasized the need for the petitioner to prove deductions claimed as reimbursable expenses and validated the officer&#039;s jurisdiction post-CGST Act, 2017. The court dismissed the writ petition without delving into the merits of the allegations, allowing the petitioner to seek other remedies, with each party bearing their own costs.</description>
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    <pubDate>Mon, 24 Jul 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=443840</link>
      <description>The court upheld the demand-cum-show cause notice issued under the Finance Act, 1994, for the financial years 2015-16, 2016-17, and up to June 2017, rejecting arguments of lack of jurisdiction and being time-barred. It emphasized the need for the petitioner to prove deductions claimed as reimbursable expenses and validated the officer&#039;s jurisdiction post-CGST Act, 2017. The court dismissed the writ petition without delving into the merits of the allegations, allowing the petitioner to seek other remedies, with each party bearing their own costs.</description>
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      <pubDate>Mon, 24 Jul 2023 00:00:00 +0530</pubDate>
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