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Elora Tobacco Company Limited Vs Union Of India And Others (Madhya Pradesh High Court)

In a recent judgment of the Madhya Pradesh High Court (MP HC), Elora Tobacco Company Limited, a manufacturer of cigarettes, challenged various actions of the revenue authorities under the Central Goods and Services Tax Act, 2017 (CGST Act) and the Central Excise Act, 1944. The petition under Article 226 of the Constitution was filed not against a specific order, but seeking directions for production of documents, cross-examination rights and further time to reply in a show-cause notice (

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