Writ interference at show cause notice stage is ordinarily unavailable when objections can be placed before the adjudicating authority.

Writ interference at the show cause notice stage is ordinarily unwarranted where the noticee has an effective opportunity to submit objections and supporting material, because the adjudicating authority must first examine the dispute on merits. The exception for a clear jurisdictional defect or abuse of process does not apply on these facts. The petitioner was therefore required to place its defence before the authority, with liberty to file objections within the time fixed and to receive a personal hearing before a merits-based decision.

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Issues: Whether the writ petition challenging the show cause notice was maintainable and whether interference at the notice stage was warranted.

Analysis: The petitioner had not yet submitted an explanation or supporting documents in response to the show cause notice. The dispute raised questions of service tax liability that required consideration by the adjudicating authority on the basis of objections and records. The exception permitting writ interference at the notice stage for lack of jurisdiction or abuse of process was held inapplicable on the facts, as the petitioner was first required to place its defence before the authority. The petitioner was granted liberty to file objections within the time fixed and the authority was directed to decide the matter on merits after affording personal hearing.

Conclusion: The writ petition was not maintainable at the stage of the show cause notice and was dismissed.

Ratio Decidendi: A writ court will ordinarily not interfere with a show cause notice when the noticee has an effective opportunity to submit objections and the adjudicating authority is yet to decide the matter on merits, unless a clear jurisdictional defect or abuse of process is shown.

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