https://www.taxtmi.com/caselaws?id=76481 A writ petition under Article 226 is maintainable against a notice styled as a show cause notice where the authority has already reached a concluded view on liability and only quantification remains. In substance, such a notice is not a genuine show cause notice, so the usual restraint against writ interference at the notice stage does not apply. The existence of the jurisdictional fact was therefore open to judicial examination in writ jurisdiction, and the High Court ought not to have declined interference. en-us Fri, 01 Dec 2006 00:00:00 +0530 Wed, 17 Sep 2025 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76481 A writ petition under Article 226 is maintainable against a notice styled as a show cause notice where the authority has already reached a concluded view on liability and only quantification remains. In substance, such a notice is not a genuine show cause notice, so the usual restraint against writ interference at the notice stage does not apply. The existence of the jurisdictional fact was therefore open to judicial examination in writ jurisdiction, and the High Court ought not to have declined interference. Case-Laws Indian Laws Fri, 01 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76481