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    <title>2026 (7) TMI 825 - CALCUTTA HIGH COURT</title>
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    <description>A jurisdictional challenge was raised to a GST show-cause notice for October 2022 to March 2023, on the ground that the notification governing Bureau of Investigation officers conferred investigative powers but not authority to issue notices for short payment or non-payment of tax. The material records a prima facie case warranting hearing of the writ petition. The petitioner was nevertheless directed to respond to the notice and participate in the proceedings. Any decision on the notice may be made, but cannot be enforced against the petitioner until disposal of the writ petition or further order, preserving the subject matter of the challenge.</description>
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