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Validity of Show Cause Notices under GST Law: Section 18 Notice Upheld, Section 28(4) Notice Quashed.

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....The HC held that the show cause notice u/s 18 was valid, but set aside the notice u/s 28(4) as authorities failed to conduct provisional assessment before issuance. The petitioner was granted six weeks to reply to the Section 18 notice.....

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