https://www.taxtmi.com/caselaws?id=349286 A writ of prohibition against a show cause notice alleging irregular DTA concession and inflated export sales was declined because the challenge depended on disputed factual issues, including export/value addition calculations and eligibility under the exemption notification. The Court applied the settled rule that interference with a mere notice is exceptional and is justified only when it is wholly without jurisdiction or plainly illegal. Since the alleged irregularity required adjudication by the competent authority, the petitioner was required to pursue the statutory process and could not bypass it at the threshold. en-us Thu, 05 Oct 2017 00:00:00 +0530 Wed, 11 Oct 2017 06:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349286 A writ of prohibition against a show cause notice alleging irregular DTA concession and inflated export sales was declined because the challenge depended on disputed factual issues, including export/value addition calculations and eligibility under the exemption notification. The Court applied the settled rule that interference with a mere notice is exceptional and is justified only when it is wholly without jurisdiction or plainly illegal. Since the alleged irregularity required adjudication by the competent authority, the petitioner was required to pursue the statutory process and could not bypass it at the threshold. Case-Laws Central Excise Thu, 05 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349286