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2022 (4) TMI 755 - SCH - GSTScope of SCN - Section 74 of the Odisha Goods and Services Tax Act, 2017 - HELD THAT:- It is open to the petitioner to urge before the concerned authority that the show cause notice travels beyond the reasons delineated in Section 74 of the Odisha Goods and Services Tax Act, 2017. Application disposed off.
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