Writ interference at notice stage barred where service classification turns on disputed facts and no jurisdictional defect is shown

A writ challenge to a show cause notice was held premature because the dispute depended on disputed facts about the true character of the petitioner's services and the correct service classification. The court stated that such factual questions must be examined by the assessing authority and cannot be conclusively resolved in writ proceedings at the notice stage. It also reiterated that Article 226 interference with a mere show cause notice is justified only where the notice is wholly without jurisdiction, patently illegal, or amounts to an abuse of process. No exceptional ground was shown, so the petitioner was directed to place its explanation before the authority.

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Issues: Whether the writ petition challenging the show cause notice was maintainable at the stage of notice, and whether interference under Article 226 of the Constitution of India was warranted in the absence of a clear jurisdictional defect or other exceptional illegality.

Analysis: The dispute turned on disputed factual questions regarding the true nature of the petitioner's services, including whether the annuity was paid in lieu of toll for access to a road or whether it represented consideration for construction and maintenance services falling under a different service code. The Court held that such questions require factual adjudication by the assessing authority and cannot be conclusively decided in writ proceedings at the notice stage. It further held that a mere show cause notice ordinarily does not justify writ interference unless the notice is wholly without jurisdiction, patently illegal, or issued in circumstances amounting to abuse of process. No such exceptional ground was made out.

Conclusion: The writ petition was not entertained on merits, and the challenge to the show cause notice was rejected as premature. The petitioner was left to submit its explanation before the authority, which may proceed in accordance with law.

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