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    <description>Challenges to GST notices and a summary order ordinarily require use of the prescribed statutory process where the notices are not ex facie without jurisdiction. The taxpayer must respond to the show-cause notice, place all defences before the competent authority, and use the appellate remedy if aggrieved. Extraordinary writ jurisdiction should not bypass alternative remedies in revenue matters unless exceptional circumstances justify intervention; merits-based contentions remain available within the statutory process.</description>
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