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    <description>HC dismissed petition challenging SCN and corrigendum for alleged non-compliance with Rule 1A of Rule 142 of GST Rules 2017. Court found SCN contained detailed tax liability information with utmost clarity, enabling petitioner to contest facts regarding unpaid tax liabilities. No breach of natural justice occurred as petitioner had full opportunity to respond. Exception for direct writ petition without exhausting alternative remedies not satisfied. Petition dismissed with liberty to file statutory appeal before appropriate Appellate Authority.</description>
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      <description>HC dismissed petition challenging SCN and corrigendum for alleged non-compliance with Rule 1A of Rule 142 of GST Rules 2017. Court found SCN contained detailed tax liability information with utmost clarity, enabling petitioner to contest facts regarding unpaid tax liabilities. No breach of natural justice occurred as petitioner had full opportunity to respond. Exception for direct writ petition without exhausting alternative remedies not satisfied. Petition dismissed with liberty to file statutory appeal before appropriate Appellate Authority.</description>
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