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2009 (10) TMI 98 - HC - Service TaxWrit jurisdiction - the writ petition cannot be entertained at this stage because merely a show cause notice has been challenged. Firstly, the show cause notice cannot be considered to be without jurisdiction. Moreover, the petitioner has not even filed reply by pleading the Division Bench judgment in Indian Exporters Grievances case (supra) (sic) which has declared the provisions of Rule 2(1)(d)(iv) of the Rules as invalid - Therefore, we are not inclined to entertain the petition at this stage especially when the remedy of filing reply to the show cause notice before the authorities concerned has not yet been availed. It cannot be presumed that the authorities under the Act would not consider the issue raised before us. Therefore, the petitioner is relegated to the remedy of show cause notice by filing reply
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