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2024 (12) TMI 1509 - HC - GSTValidity of a Show Cause Notice - SCN relies on various material gathered in the course of a search including data alleged to have been extracted from electronic devices without complying with the procedure contemplated under Section 145 of the Central Goods and Services Tax Act 2017 - HELD THAT - Since it would be open for the writ petitioner to assert that the evidence which is relied upon is inadmissible there exists no cause to entertain the challenge or interdict the SCN proceedings. Petition dismissed.
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