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    <title>2024 (9) TMI 1579 - JHARKHAND HIGH COURT</title>
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    <description>A writ petition challenging a second show-cause notice issued in Form GST ASMT-10 under scrutiny of returns under Section 61 of the JGST Act was disposed of without deciding the notice&#039;s validity on merits. The petitioner was given two weeks to file an explanation, and the assessing authority was directed to consider that response afresh in accordance with law and then take further action as warranted under Section 61. The limited relief preserved the authority&#039;s power to proceed lawfully after examining the petitioner&#039;s reply.</description>
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      <description>A writ petition challenging a second show-cause notice issued in Form GST ASMT-10 under scrutiny of returns under Section 61 of the JGST Act was disposed of without deciding the notice&#039;s validity on merits. The petitioner was given two weeks to file an explanation, and the assessing authority was directed to consider that response afresh in accordance with law and then take further action as warranted under Section 61. The limited relief preserved the authority&#039;s power to proceed lawfully after examining the petitioner&#039;s reply.</description>
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