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    <title>2024 (7) TMI 605 - MADRAS HIGH COURT</title>
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    <description>The HC dismissed the Writ Petitions, upholding the delegation of powers by the Commissioner under Notification No.4 of 2017 pursuant to Section 5(1) of the TNGST Act, deeming it proper. The court granted the petitioner liberty to file a statutory appeal within 30 days to challenge the show cause notice&#039;s validity before the Appellate Authority under Section 107 of the GST Enactments. No costs were awarded, and all connected Miscellaneous Petitions were closed.</description>
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      <description>The HC dismissed the Writ Petitions, upholding the delegation of powers by the Commissioner under Notification No.4 of 2017 pursuant to Section 5(1) of the TNGST Act, deeming it proper. The court granted the petitioner liberty to file a statutory appeal within 30 days to challenge the show cause notice&#039;s validity before the Appellate Authority under Section 107 of the GST Enactments. No costs were awarded, and all connected Miscellaneous Petitions were closed.</description>
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