https://www.taxtmi.com/caselaws?id=105693 Article 226 writ jurisdiction is ordinarily not to be used to challenge a show cause notice where an effective statutory remedy exists. The Supreme Court reiterated that interference is justified only if the notice is ex facie without jurisdiction or discloses no case on its face. Here, the notices related to liability for a period before the eligibility certificate was granted and were not founded on any claim that the certificate had been wrongly obtained. Because those exceptions did not apply, the High Court should not have entertained the writ petition, and the assessee was required to pursue the statutory appeal against the assessment order. en-us Thu, 05 May 2005 00:00:00 +0530 Sat, 14 Jan 2017 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105693 Article 226 writ jurisdiction is ordinarily not to be used to challenge a show cause notice where an effective statutory remedy exists. The Supreme Court reiterated that interference is justified only if the notice is ex facie without jurisdiction or discloses no case on its face. Here, the notices related to liability for a period before the eligibility certificate was granted and were not founded on any claim that the certificate had been wrongly obtained. Because those exceptions did not apply, the High Court should not have entertained the writ petition, and the assessee was required to pursue the statutory appeal against the assessment order. Case-Laws VAT and Sales Tax Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105693