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    <title>Classification of Services cannot be the subject matter of writ petition</title>
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    <description>A dispute over the classification of services for GST purposes is not ordinarily amenable to pre emptive writ relief: where a show cause notice raises factual and classificatory questions for statutory determination rather than a jurisdictional defect, the appropriate course is administrative adjudication. The taxpayer may file replies and objections, which the tax authority must consider before reaching a final decision.</description>
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