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    <description>Proceedings under a show-cause notice issued under the CGST Act were challenged on the basis that the limitation period under Section 73 had expired and that wilful suppression was not made out for invocation of Section 74. The respondents said those objections could be raised before the assessing authority, and the matter remained pending for further hearing. Pending that hearing, the High Court granted protective relief and stayed further proceedings under the impugned notice for six weeks.</description>
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      <description>Proceedings under a show-cause notice issued under the CGST Act were challenged on the basis that the limitation period under Section 73 had expired and that wilful suppression was not made out for invocation of Section 74. The respondents said those objections could be raised before the assessing authority, and the matter remained pending for further hearing. Pending that hearing, the High Court granted protective relief and stayed further proceedings under the impugned notice for six weeks.</description>
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