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    <title>2025 (11) TMI 824 - KARNATAKA HIGH COURT</title>
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    <description>The HC allowed the petition, quashing two adjudication orders and the impugned show-cause notice issued in November 2023, and issued consequential directions. The court considered contention about issuance of a single SCN for multiple assessment years and that one officer issued the SCN while separate officers passed the orders, along with the retrospective/prospective effect of amendments to Rules 42(1)(f) and 42(3) of the CGST Rules, 2017, and found relief warranted.</description>
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      <description>The HC allowed the petition, quashing two adjudication orders and the impugned show-cause notice issued in November 2023, and issued consequential directions. The court considered contention about issuance of a single SCN for multiple assessment years and that one officer issued the SCN while separate officers passed the orders, along with the retrospective/prospective effect of amendments to Rules 42(1)(f) and 42(3) of the CGST Rules, 2017, and found relief warranted.</description>
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