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    <title>2025 (3) TMI 324 - JAMMU &amp; KASHMIR AND LADAKH HIGH COURT</title>
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    <description>A writ petition challenging a GST show-cause notice was not entertained because the noticee had an effective statutory opportunity to respond before the competent authority. The petitioner was left free to raise objections on jurisdiction and to contend that the transaction did not fall within the CGST Act, IGST Act, or Jammu and Kashmir GST Act. The authority was directed to consider the reply on merits and in accordance with law, and no coercive action was to be taken until a decision was made. The stated principle is that a writ against a show-cause notice is ordinarily inappropriate where the noticee can place jurisdictional and applicability objections before the issuing authority.</description>
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      <description>A writ petition challenging a GST show-cause notice was not entertained because the noticee had an effective statutory opportunity to respond before the competent authority. The petitioner was left free to raise objections on jurisdiction and to contend that the transaction did not fall within the CGST Act, IGST Act, or Jammu and Kashmir GST Act. The authority was directed to consider the reply on merits and in accordance with law, and no coercive action was to be taken until a decision was made. The stated principle is that a writ against a show-cause notice is ordinarily inappropriate where the noticee can place jurisdictional and applicability objections before the issuing authority.</description>
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