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    <title>2024 (12) TMI 61 - GAUHATI HIGH COURT</title>
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    <description>The HC issued notice in a petition challenging invocation of jurisdiction under Section 74(1) of the CGST Act, 2017 regarding amounts raised in show cause notices. The petitioner contended that the department should not invoke this provision against them for the disputed amounts. The court, after hearing counsel and reviewing materials, directed issuance of notice returnable in two weeks. Respondents were granted time to complete instructions and file counter affidavit if advised. The matter was listed for hearing on 09/12/2024. The case remains pending with no final determination on the merits of the petitioner&#039;s challenge to the department&#039;s jurisdictional invocation.</description>
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    <pubDate>Mon, 25 Nov 2024 00:00:00 +0530</pubDate>
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      <title>2024 (12) TMI 61 - GAUHATI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=762481</link>
      <description>The HC issued notice in a petition challenging invocation of jurisdiction under Section 74(1) of the CGST Act, 2017 regarding amounts raised in show cause notices. The petitioner contended that the department should not invoke this provision against them for the disputed amounts. The court, after hearing counsel and reviewing materials, directed issuance of notice returnable in two weeks. Respondents were granted time to complete instructions and file counter affidavit if advised. The matter was listed for hearing on 09/12/2024. The case remains pending with no final determination on the merits of the petitioner&#039;s challenge to the department&#039;s jurisdictional invocation.</description>
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