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2024 (12) TMI 933

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..... ions, the issue of whether the petitioners cases are covered by the exemption notification or the nil tax rate notification is debatable. The petitioners themselves accept that some of the services in the SCN may attract exemption and others may not. Ordinarily, SCNs cannot be split or quashed, especially where there are arguable issues on either side. In any case, the resolution would require examination into several factual aspects. In such situations, the contention of the SCN being wholly without jurisdiction cannot be accepted.' Following the reasoning therein, this petition is declined and the petitioner is relegated to respond to the impugned show cause notice. However, it is clarified that all contentions of all parties, are lef .....

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..... e was issued to the respondents, but the respondents were restrained from making final orders on the impugned show cause notice. 4. Mr. Mishra, learned counsel for the respondent, submits that the petition against the show cause notice may not be entertained. He submits that there was no requirement to issue a pre-show cause notice after amendment. Such pre-show cause notice, in the discretion of the respondents, could be issued only if the same was necessary. He pointed out that considerable correspondence was exchanged in this case, and upon consideration of the same, the issue of a pre-show cause notice was not deemed necessary. Accordingly, Mr. Mishra submitted that the typical rule of exhaustion of alternate remedies should not be depa .....

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..... the party who has been served with the show cause notice must first object to the authority that has issued the show cause notice and, in case any adverse order is made, then challenge the same in accordance with the law. However, a writ petition should not normally be entertained against merely issuing a show cause notice. 9. The contentions now raised by Mr. Shah are arguable at the highest. The legislature, it must noted, has amended the rule with effect from 15 October 2020 by substituting the word shall with the word may . Some credence will have to be given to this amendment, and at the same time, the issue of this amendment applying to the earlier transactions will also have to be considered. Mr. Mishra s contention about the corresp .....

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