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    <title>2025 (3) TMI 885 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Petitioner challenged assessment notices for tax periods 2017-2021, contending that assessment could be undertaken either by State authorities or Central authorities under GST law, but not simultaneously by both. The petitioner sought quashing of notices on this ground. During the pendency of the proceedings, subsequent developments rendered the relief infructuous. The HC declined to examine the merits of the contention and dismissed the writ petition as infructuous, leaving parties to pursue remedies as available in law.</description>
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      <description>Petitioner challenged assessment notices for tax periods 2017-2021, contending that assessment could be undertaken either by State authorities or Central authorities under GST law, but not simultaneously by both. The petitioner sought quashing of notices on this ground. During the pendency of the proceedings, subsequent developments rendered the relief infructuous. The HC declined to examine the merits of the contention and dismissed the writ petition as infructuous, leaving parties to pursue remedies as available in law.</description>
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