https://www.taxtmi.com/caselaws?id=362885 Madras HC held that show cause notices issued after search and seizure based on specific intelligence could not be quashed at the writ stage on a limitation plea. Limitation was a mixed question of fact and law because whether the demands were time barred depended on facts emerging from the seized materials and other circumstances requiring examination by the competent authority. Since factual adjudication was necessary, interference at the notice stage was unwarranted. The single Judge's order was set aside and the challenge to the notices failed, leaving the adjudicating authority to proceed in accordance with law. en-us Thu, 28 Jun 2018 00:00:00 +0530 Mon, 12 Nov 2018 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362885 Madras HC held that show cause notices issued after search and seizure based on specific intelligence could not be quashed at the writ stage on a limitation plea. Limitation was a mixed question of fact and law because whether the demands were time barred depended on facts emerging from the seized materials and other circumstances requiring examination by the competent authority. Since factual adjudication was necessary, interference at the notice stage was unwarranted. The single Judge's order was set aside and the challenge to the notices failed, leaving the adjudicating authority to proceed in accordance with law. Case-Laws Customs Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362885