https://www.taxtmi.com/caselaws?id=373334 A writ petition may be entertained under Article 226 against a show cause notice where the notice is alleged to be wholly without jurisdiction or an abuse of process, rather than involving only routine factual objections; the preliminary objection to maintainability was rejected. The impugned notice was also held unsustainable because the exemption notifications, earlier ad hoc exemption order and later GST clarification consistently applied a net-quantity basis for the relevant petroleum gases and gaseous hydrocarbons, and the department could not re-characterise that settled treatment after years of accepted practice. The notice was quashed as beyond jurisdiction. en-us Thu, 06 Dec 2018 00:00:00 +0530 Tue, 12 Nov 2019 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373334 A writ petition may be entertained under Article 226 against a show cause notice where the notice is alleged to be wholly without jurisdiction or an abuse of process, rather than involving only routine factual objections; the preliminary objection to maintainability was rejected. The impugned notice was also held unsustainable because the exemption notifications, earlier ad hoc exemption order and later GST clarification consistently applied a net-quantity basis for the relevant petroleum gases and gaseous hydrocarbons, and the department could not re-characterise that settled treatment after years of accepted practice. The notice was quashed as beyond jurisdiction. Case-Laws Central Excise Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373334