Jurisdiction to issue show-cause notice upheld; writ challenge at notice stage rejected as premature.

A writ petition challenging an excise and GST show-cause notice was held premature because the issuing officers had jurisdiction under the applicable circular to act on the investigation and issue notice. The Court found the notice rested on a factual basis concerning declared packing speed and alleged misdeclaration affecting duty liability, and the petitioner had an adequate statutory opportunity to contest those facts and legal objections. As the notice was not shown to be wholly without authority in law, interference under Article 226 was declined and the challenge at the threshold was rejected.

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Issues: Whether a writ petition challenging a show-cause notice under the excise and GST regime was maintainable on the ground of lack of jurisdiction, and whether the notice was liable to be quashed at the threshold.

Analysis: The notice was founded on a detailed investigation into the declared packing speed of the petitioner's pan masala pouch packing machines and alleged misdeclaration affecting excise duty liability. The Court noted that the officers issuing the notice were empowered under the 10.02.2015 circular to exercise powers of Central Excise officers and to issue show-cause notices in cases investigated by them. It also applied the settled principle that writ courts should ordinarily not interfere at the notice stage where the notice is not shown to be wholly without jurisdiction, especially when the recipient has an effective opportunity to reply and have factual and legal objections adjudicated in the statutory process.

Conclusion: The show-cause notice was not without jurisdiction and the writ petition was premature. Interference under Article 226 was declined.

Ratio Decidendi: A writ petition against a show-cause notice should not be entertained where the issuing authority has jurisdiction and the notice discloses a factual basis for proposed action, unless the notice is shown to be wholly without authority in law.

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