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    <title>2024 (7) TMI 1151 - KERALA HIGH COURT</title>
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    <description>A writ petition challenging a CGST show cause notice was found not maintainable at this stage because the petitioner had already replied and the statutory adjudicatory process was pending. The Court noted that questions concerning input tax credit and late fee for delayed annual returns were matters for the competent authority under the Act, and that an effective statutory remedy would remain available after adjudication. It also recorded that the Form GST DRC-01 notice was not shown to be without jurisdiction or illegal, so no writ interference was warranted in the ongoing proceedings. The petition and any pending interlocutory application were dismissed.</description>
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    <pubDate>Mon, 15 Jan 2024 00:00:00 +0530</pubDate>
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      <title>2024 (7) TMI 1151 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=755931</link>
      <description>A writ petition challenging a CGST show cause notice was found not maintainable at this stage because the petitioner had already replied and the statutory adjudicatory process was pending. The Court noted that questions concerning input tax credit and late fee for delayed annual returns were matters for the competent authority under the Act, and that an effective statutory remedy would remain available after adjudication. It also recorded that the Form GST DRC-01 notice was not shown to be without jurisdiction or illegal, so no writ interference was warranted in the ongoing proceedings. The petition and any pending interlocutory application were dismissed.</description>
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      <pubDate>Mon, 15 Jan 2024 00:00:00 +0530</pubDate>
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