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    <title>2024 (10) TMI 880 - JHARKHAND HIGH COURT</title>
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    <description>A writ court will not ordinarily interfere with a second scrutiny notice under the Jharkhand GST Act where it merely seeks an explanation for further discrepancies and the assessee still has an effective statutory opportunity to respond. The court found the later notice was not without basis, as it followed the assessee&#039;s reply to the earlier notice and identified additional issues requiring explanation. No present prejudice was shown, and the authority remained bound to consider the explanation in accordance with law. Interference in writ jurisdiction was therefore declined and the scrutiny process was allowed to continue.</description>
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    <pubDate>Thu, 05 Sep 2024 00:00:00 +0530</pubDate>
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      <title>2024 (10) TMI 880 - JHARKHAND HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=760281</link>
      <description>A writ court will not ordinarily interfere with a second scrutiny notice under the Jharkhand GST Act where it merely seeks an explanation for further discrepancies and the assessee still has an effective statutory opportunity to respond. The court found the later notice was not without basis, as it followed the assessee&#039;s reply to the earlier notice and identified additional issues requiring explanation. No present prejudice was shown, and the authority remained bound to consider the explanation in accordance with law. Interference in writ jurisdiction was therefore declined and the scrutiny process was allowed to continue.</description>
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      <pubDate>Thu, 05 Sep 2024 00:00:00 +0530</pubDate>
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