https://www.taxtmi.com/caselaws?id=163705 A writ petition under article 226 is ordinarily not used to stop a mere show-cause notice, especially where the authority is not shown to lack jurisdiction and the noticee can raise factual and legal objections before the statutory forum. In the context of a proposed penalty under the U.P. Trade Tax Act, the Court noted that the plea of delay or limitation could be examined by the assessing authority and that no specific limitation period was prescribed for levy of penalty. The challenge to the notice was therefore not entertained at the writ stage, and the petitioner was relegated to the statutory authority. en-us Fri, 13 Jul 2007 00:00:00 +0530 Thu, 01 Jan 2015 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163705 A writ petition under article 226 is ordinarily not used to stop a mere show-cause notice, especially where the authority is not shown to lack jurisdiction and the noticee can raise factual and legal objections before the statutory forum. In the context of a proposed penalty under the U.P. Trade Tax Act, the Court noted that the plea of delay or limitation could be examined by the assessing authority and that no specific limitation period was prescribed for levy of penalty. The challenge to the notice was therefore not entertained at the writ stage, and the petitioner was relegated to the statutory authority. Case-Laws VAT and Sales Tax Fri, 13 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163705