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    <title>2025 (4) TMI 2179 - JAMMU AND KASHMIR HIGH COURT</title>
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    <description>Challenges to tax show-cause notices through writ jurisdiction under Article 226 are premature where no adjudicatory order has been passed after considering the taxpayer&#039;s reply. The competent tax officer must first examine the reply and issue an order in accordance with law. Where that order is appealable, the taxpayer must pursue the available statutory appellate remedy rather than seek writ intervention at the show-cause-notice stage. Accordingly, writ relief is not maintainable before completion of the statutory adjudication process.</description>
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      <description>Challenges to tax show-cause notices through writ jurisdiction under Article 226 are premature where no adjudicatory order has been passed after considering the taxpayer&#039;s reply. The competent tax officer must first examine the reply and issue an order in accordance with law. Where that order is appealable, the taxpayer must pursue the available statutory appellate remedy rather than seek writ intervention at the show-cause-notice stage. Accordingly, writ relief is not maintainable before completion of the statutory adjudication process.</description>
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