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2024 (2) TMI 127 - GAUHATI HIGH COURTWrongful availment and utilization of CENVAT Credit - HELD THAT:- Having regard to the materials on record, the two Show Cause Notices and the provisions contained in sub-clause [b] of sub-section [2] of Section 6 of the CGST Act, 2017/SGST Act, 2017, the respondent CGST authorities shall not proceed further in terms of the Show Cause Notice dated 27.12.2023 till the next date of listing. List the case on 07.02.2024.
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