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    <title>2025 (3) TMI 768 - KARNATAKA HIGH COURT</title>
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    <description>An intimation under Section 73(5) of the Karnataka GST Act is only an ascertainment of tax, accompanied by liberty to pay the amount with interest or file objections. Because no show cause notice under Section 73(1) had been issued and no adjudication order under Section 73(9) had been passed, the writ petition was directed against a stage preceding the statutory adjudicatory process. The Karnataka High Court held that the petition was premature and could not be entertained at that stage.</description>
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      <description>An intimation under Section 73(5) of the Karnataka GST Act is only an ascertainment of tax, accompanied by liberty to pay the amount with interest or file objections. Because no show cause notice under Section 73(1) had been issued and no adjudication order under Section 73(9) had been passed, the writ petition was directed against a stage preceding the statutory adjudicatory process. The Karnataka High Court held that the petition was premature and could not be entertained at that stage.</description>
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