Writ challenge to duty recovery notices declined, with the Assessing Authority directed to decide the matter by speaking order first.

Show cause notices for recovery of duty were challenged at the writ stage, but the High Court declined to entertain the petition on merits and directed that the matter be decided first by the Assessing Authority through a speaking order. The petitioner was given liberty to file a reply to the notices, so the dispute was left to be examined in the first instance by the statutory authority rather than being quashed in writ proceedings.

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Issues: Whether the show cause notices issued for recovery of duty were liable to be quashed at the writ stage.

Outcome: The writ petition was not entertained on merits and the matter was directed to be decided first by the Assessing Authority by a speaking order, with liberty to file a reply to the notices.

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