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    <title>2024 (9) TMI 160 - PATNA HIGH COURT</title>
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    <description>A writ challenge to a GST demand-cum-show-cause notice was rejected where the assessee had already been informed of the discrepancy through a prior communication and had been given an opportunity to explain it. The notice, though not in the prescribed title form, was treated as substantively consistent with the model format and only a preliminary step in the statutory process, not a final assessment. Because the assessee had responded and no denial of opportunity was shown, the Court found no illegality warranting writ interference at the notice stage. The dispute was left open to be pursued through the ordinary GST adjudication process.</description>
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      <description>A writ challenge to a GST demand-cum-show-cause notice was rejected where the assessee had already been informed of the discrepancy through a prior communication and had been given an opportunity to explain it. The notice, though not in the prescribed title form, was treated as substantively consistent with the model format and only a preliminary step in the statutory process, not a final assessment. Because the assessee had responded and no denial of opportunity was shown, the Court found no illegality warranting writ interference at the notice stage. The dispute was left open to be pursued through the ordinary GST adjudication process.</description>
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