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    <title>2025 (8) TMI 1463 - ALLAHABAD HIGH COURT</title>
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    <description>HC held the initial show-cause notice was invalid and, because natural justice was violated, the authorities must issue a fresh show-cause notice and afford a proper opportunity to the petitioner. Despite delay under the statutory limitation for appeals, the court exercised jurisdiction in this exceptional case. The ex parte order dated February 15, 2025 was quashed and set aside. The Department is liberty to issue a fresh show-cause notice and proceed in accordance with law; the petition is disposed of.</description>
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      <title>2025 (8) TMI 1463 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=777275</link>
      <description>HC held the initial show-cause notice was invalid and, because natural justice was violated, the authorities must issue a fresh show-cause notice and afford a proper opportunity to the petitioner. Despite delay under the statutory limitation for appeals, the court exercised jurisdiction in this exceptional case. The ex parte order dated February 15, 2025 was quashed and set aside. The Department is liberty to issue a fresh show-cause notice and proceed in accordance with law; the petition is disposed of.</description>
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