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2023 (6) TMI 1318 - TELANGANA HIGH COURTRecovery of refund made erroneously - Jurisdiction - proper officer to issue SCN - HELD THAT:- The show cause notice dated 17.04.2023 set aside making it clear that proper officer shall hold consultation with the petitioner if he intends to issue fresh show cause notice i.e., pre show cause notice consultation. All contentions are kept open. Petition allowed.
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