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    <title>2026 (7) TMI 2010 - KARNATAKA HIGH COURT</title>
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    <description>A show-cause notice alleging inward supplies from bogus taxpayers provides a basis to reject a jurisdictional challenge to an assessment order based on the asserted absence of allegations of fraud, wilful misstatement or suppression of facts. Where the statutory framework provides an appellate remedy against the assessment order, the challenge should be pursued through that mechanism rather than by writ intervention. The jurisdictional objection was therefore not accepted, and the assessee was required to file a statutory appeal.</description>
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      <description>A show-cause notice alleging inward supplies from bogus taxpayers provides a basis to reject a jurisdictional challenge to an assessment order based on the asserted absence of allegations of fraud, wilful misstatement or suppression of facts. Where the statutory framework provides an appellate remedy against the assessment order, the challenge should be pursued through that mechanism rather than by writ intervention. The jurisdictional objection was therefore not accepted, and the assessee was required to file a statutory appeal.</description>
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