https://www.taxtmi.com/caselaws?id=84048 A writ challenge to a show cause notice under Article 226 was declined as premature because adjudication had not yet taken place and statutory remedies remained available. The Court stressed that a show cause notice only initiates the adjudicatory process, and that alleged lack of jurisdiction is distinct from the mere issuance of notice. It therefore left all substantive objections open, including reliance on administrative instructions issued under Section 37-B, and defences based on limitation and estoppel, for consideration by the adjudicating authority in the notice proceedings. en-us Fri, 27 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 15:15:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84048 A writ challenge to a show cause notice under Article 226 was declined as premature because adjudication had not yet taken place and statutory remedies remained available. The Court stressed that a show cause notice only initiates the adjudicatory process, and that alleged lack of jurisdiction is distinct from the mere issuance of notice. It therefore left all substantive objections open, including reliance on administrative instructions issued under Section 37-B, and defences based on limitation and estoppel, for consideration by the adjudicating authority in the notice proceedings. Case-Laws Central Excise Fri, 27 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84048