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2021 (11) TMI 646

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....ners.   P.C. : 1. A show cause-cum-demand notice dated July 29, 2021 issued by the Deputy Commissioner CGST & CEX, respondent no.1, is under challenge in this writ petition. By the impugned notice, explanation has been called for from the petitioners as to why action, as proposed in paragraph 8 thereof, may not be taken. The petitioners have also challenged the vires of section 16(2)(c)....

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