Show-cause notices under sales tax law are not interfered with in writ jurisdiction absent a jurisdictional defect.

Show-cause notices issued by the competent assessing authority under the Karnataka Value Added Tax Act, 2003 were not open to writ interference merely because they were challenged. A notice does not, by itself, infringe rights or create a cause for writ relief unless it is shown to have been issued without jurisdiction. In the absence of any jurisdictional defect, the writ petition was premature, and the proper course was to file a reply to the notices and await the final order. Interference with the notices was therefore not warranted, and dismissal of the writ petition was upheld.

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Issues: Whether interference was warranted with the show-cause notices issued under the Karnataka Value Added Tax Act, 2003.

Analysis: The notices were issued by the competent assessing authority in exercise of jurisdiction under the Act. A mere show-cause notice does not, by itself, infringe any right or furnish a cause of action for writ interference unless it is shown to have been issued without jurisdiction. In the absence of any jurisdictional defect, the writ petition was premature and the proper course was to submit a reply to the notices and await the final order.

Conclusion: Interference with the show-cause notices was not warranted, and the dismissal of the writ petition was upheld.

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