https://www.taxtmi.com/caselaws?id=160605 Interference with a show cause notice under Articles 226 and 227 is confined to exceptional cases where the notice is patently without authority, beyond jurisdiction, time-barred, or discloses no cause of action. A writ court should not conduct a fact-finding exercise at the notice stage; the recipient must ordinarily place factual and legal objections before the issuing authority, which is competent to assess the dispute. Because the notice alleging non-payment of sales tax and proposing cancellation of registration under the Madhya Pradesh General Sales Tax Act disclosed no jurisdictional defect, it was not liable to be quashed in writ jurisdiction. en-us Mon, 20 Nov 2000 00:00:00 +0530 Fri, 20 Dec 2013 16:43:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160605 Interference with a show cause notice under Articles 226 and 227 is confined to exceptional cases where the notice is patently without authority, beyond jurisdiction, time-barred, or discloses no cause of action. A writ court should not conduct a fact-finding exercise at the notice stage; the recipient must ordinarily place factual and legal objections before the issuing authority, which is competent to assess the dispute. Because the notice alleging non-payment of sales tax and proposing cancellation of registration under the Madhya Pradesh General Sales Tax Act disclosed no jurisdictional defect, it was not liable to be quashed in writ jurisdiction. Case-Laws VAT and Sales Tax Mon, 20 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160605