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2023 (2) TMI 879 - JHARKHAND HIGH COURTJurisdiction - impugned Show-Cause Notices issued by two different authorities in respect of the same subject matter - Section 112(3) of JGST Act, 2017 - HELD THAT:- Department has not invoked any higher Forum against the Appellate order and that way accepted the order in Appeal. There is no demand pending in respect thereof. As such, the impugned Show-Cause Notices issued by two different authorities in respect of the same subject matter are without jurisdiction and in teeth of the provisions of Section 112(3) of JGST Act, 2017. Learned counsel for the State prays for and is allowed three weeks’ time to obtain instruction and file counter affidavit. One week time thereafter is allowed to the petitioner to file reply, if so advised - List the case on 29. 03. 2023.
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