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    <description>A writ challenge to a demand-cum-show cause notice under the OGST Act/CGST Act was not entertained in light of the High Court&#039;s earlier precedent, which had directed the taxpayer to file objections and participate before the Proper Officer. Following that approach, the Court declined to quash the notice and permitted the petitioner to pursue the available statutory remedy before the appropriate authority, where all contentions could be raised and decided in accordance with law.</description>
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