https://www.taxtmi.com/caselaws?id=269844 The court found the writ petitions challenging show cause notices maintainable as the notices were allegedly issued without jurisdiction and with a predetermined mind. It determined that the 90-day period prescribed in Regulation 20(1) of CBLR, 2013 is mandatory, emphasizing the term 'shall.' The court held that the notices were issued beyond the stipulated time, lacking jurisdiction. Consequently, the court allowed the writ petitions, setting aside the impugned orders and notices, and also revoked the suspension order in one of the petitions. en-us Tue, 27 Oct 2015 00:00:00 +0530 Wed, 04 May 2016 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269844 The court found the writ petitions challenging show cause notices maintainable as the notices were allegedly issued without jurisdiction and with a predetermined mind. It determined that the 90-day period prescribed in Regulation 20(1) of CBLR, 2013 is mandatory, emphasizing the term 'shall.' The court held that the notices were issued beyond the stipulated time, lacking jurisdiction. Consequently, the court allowed the writ petitions, setting aside the impugned orders and notices, and also revoked the suspension order in one of the petitions. Case-Laws Customs Tue, 27 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269844