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    <title>2024 (8) TMI 442 - KARNATAKA HIGH COURT</title>
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    <description>A writ petition challenging a demand-cum-show-cause notice is ordinarily not entertained unless the notice is shown to be without inherent jurisdiction. Jurisdictional objections based on the absence of a proper notification and the character of supply of ENA involved mixed factual and legal questions that were suitable for examination by the issuing authority. Executive correspondence from the State Government, by itself, was insufficient to establish GST exemption. The notice was therefore not treated as a nullity, and interference at the threshold was declined, leaving the petitioner to file objections before the authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=756738</link>
      <description>A writ petition challenging a demand-cum-show-cause notice is ordinarily not entertained unless the notice is shown to be without inherent jurisdiction. Jurisdictional objections based on the absence of a proper notification and the character of supply of ENA involved mixed factual and legal questions that were suitable for examination by the issuing authority. Executive correspondence from the State Government, by itself, was insufficient to establish GST exemption. The notice was therefore not treated as a nullity, and interference at the threshold was declined, leaving the petitioner to file objections before the authority.</description>
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