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    <title>2024 (12) TMI 447 - RAJASTHAN HIGH COURT</title>
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    <description>A writ petition challenging a show cause notice on GST leviability over import of services was not entertained at the pre-show-cause stage. The Court noted that, absent breach of natural justice, mala fides, or lack of jurisdiction, the petitioner should first file a reply and allow the authority to examine the objections and decide them on merits. It declined to determine the taxability issue before completion of the departmental process and left the petitioner to pursue statutory remedies. The Court also found no basis for exceptional intervention on jurisdictional or mala fide grounds and directed consideration of all grounds in accordance with law.</description>
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    <pubDate>Tue, 03 Dec 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=762867</link>
      <description>A writ petition challenging a show cause notice on GST leviability over import of services was not entertained at the pre-show-cause stage. The Court noted that, absent breach of natural justice, mala fides, or lack of jurisdiction, the petitioner should first file a reply and allow the authority to examine the objections and decide them on merits. It declined to determine the taxability issue before completion of the departmental process and left the petitioner to pursue statutory remedies. The Court also found no basis for exceptional intervention on jurisdictional or mala fide grounds and directed consideration of all grounds in accordance with law.</description>
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