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    <title>2025 (3) TMI 820 - CALCUTTA HIGH COURT</title>
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    <description>The HC held the impugned show-cause notice issued under section 73 of the CGST Act was without jurisdiction and quashed it, allowing the petition. Relying on jurisprudence, the court held that when a writ raises a jurisdictional challenge the alternative remedy under the CGST Act does not bar judicial review; parallel proceedings under prior and GST regimes cannot be legitimately pursued by different authorities. The petition was allowed and the show-cause notice set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=767434</link>
      <description>The HC held the impugned show-cause notice issued under section 73 of the CGST Act was without jurisdiction and quashed it, allowing the petition. Relying on jurisprudence, the court held that when a writ raises a jurisdictional challenge the alternative remedy under the CGST Act does not bar judicial review; parallel proceedings under prior and GST regimes cannot be legitimately pursued by different authorities. The petition was allowed and the show-cause notice set aside.</description>
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