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    <title>2023 (1) TMI 1442 - RAJASTHAN HIGH COURT</title>
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    <description>A writ challenge to show cause notices was not entertained at the notice stage where the dispute depended on factual questions about whether the transactions were high sea sales or were taxable under the Central and State GST laws. The jurisdictional objection itself required examination of the underlying documents, search and survey material, and the facts stated in the notices. Because the petitioner had an opportunity to reply and the statutory authorities had not yet decided the disputed issues, interference under Article 226 was considered inappropriate at that stage.</description>
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      <description>A writ challenge to show cause notices was not entertained at the notice stage where the dispute depended on factual questions about whether the transactions were high sea sales or were taxable under the Central and State GST laws. The jurisdictional objection itself required examination of the underlying documents, search and survey material, and the facts stated in the notices. Because the petitioner had an opportunity to reply and the statutory authorities had not yet decided the disputed issues, interference under Article 226 was considered inappropriate at that stage.</description>
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