Writ interference at tax show cause notice stage declined where effective statutory remedies remained available.

A writ petition challenging a tax show cause notice was declined because no final assessment order had been passed and the assessee had effective statutory remedies. The High Court held that objections to the notice could be raised before the competent authority and, if necessary, before the appellate forums after the final order. Applying the settled rule against interference at the notice stage, it refused to examine the merits and left the petitioner to pursue the statutory process in accordance with law.

---

---

Issues: Whether the writ petition challenging a show cause notice was maintainable in view of the statutory appellate remedies and the settled rule against interference at the stage of notice.

Analysis: The dispute arose from a show cause notice issued in tax proceedings, and no final order had yet been passed by the assessing authority. The petitioner's objections to the notice could be raised before the competent authority and, after the final order, before the statutory appellate forums. In such matters, the writ court normally does not interfere at the stage of issuance of a show cause notice, particularly when the law provides an effective alternative remedy and the factual and legal issues can be examined by the statutory authority in the first instance.

Conclusion: The writ petition was not entertained on merits and was disposed of by relegating the petitioner to the statutory remedy after the final order, with liberty to raise all contentions before the appropriate forum.

Final Conclusion: The matter was left to be pursued before the statutory authorities in accordance with law, and the High Court declined to adjudicate the merits of the notice at this stage.

Ratio Decidendi: A writ court ordinarily should not interfere at the stage of a tax show cause notice when an effective statutory remedy is available and the assessee can raise all objections before the competent authority and appellate forums.

---