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2022 (4) TMI 3 - HC - VAT and Sales TaxMaintainability of petition - Recovery of arrear of tax - tax periods from 01.04.2013 to 30.09.2015 - HELD THAT:- It is apt to say that writ petition is not entertainable against the Show Cause Notice in view of parameters laid down in Union of India Vrs. Coastal Container Transporters Association [2019 (2) TMI 1497 - SUPREME COURT]. It is clear that the writ petition challenging the notice in Annexure-1 is premature inasmuch as the notice impugned in the writ petition is a notice contemplating initiation of recovery proceeding. Thus, it is open for the petitioner to appear before the Joint Commissioner of CT&GST-opposite party No.3 and file its reply/objection, and participate in the proceeding for recovery, in case the same has not yet been concluded. The writ petition is disposed of.
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