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    <title>2024 (2) TMI 180 - KERALA HIGH COURT</title>
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    <description>At the show cause notice stage, the Court declined to decide the petitioner&#039;s claimed GST exemption itself, holding that the question required examination of the notices, reply, evidence, documents and applicable notifications by the assessing authority. Because the petitioner had already filed a detailed reply and been heard, the Court found no basis to interrupt the ongoing adjudicatory process. It directed the assessing authority to consider all contentions and materials and to drop the notice if exemption was established.</description>
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    <pubDate>Wed, 17 Jan 2024 00:00:00 +0530</pubDate>
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      <description>At the show cause notice stage, the Court declined to decide the petitioner&#039;s claimed GST exemption itself, holding that the question required examination of the notices, reply, evidence, documents and applicable notifications by the assessing authority. Because the petitioner had already filed a detailed reply and been heard, the Court found no basis to interrupt the ongoing adjudicatory process. It directed the assessing authority to consider all contentions and materials and to drop the notice if exemption was established.</description>
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      <pubDate>Wed, 17 Jan 2024 00:00:00 +0530</pubDate>
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