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    <title>2025 (1) TMI 727 - ALLAHABAD HIGH COURT</title>
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    <description>Two show cause notices for the same period can be sustained where they concern different and distinct issues. The HC noted that one notice related to availment of input tax credit on taxable and exempted supplies, while the other concerned alleged misclassification of a product as exempted instead of taxable goods. Because the controversies were separate, there was no legal bar to issuing more than one notice for the same period. The challenge to the later notice therefore failed, and no interference was warranted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=764663</link>
      <description>Two show cause notices for the same period can be sustained where they concern different and distinct issues. The HC noted that one notice related to availment of input tax credit on taxable and exempted supplies, while the other concerned alleged misclassification of a product as exempted instead of taxable goods. Because the controversies were separate, there was no legal bar to issuing more than one notice for the same period. The challenge to the later notice therefore failed, and no interference was warranted.</description>
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