https://www.taxtmi.com/caselaws?id=382524 Writ interference with a fiscal show-cause notice is reserved for rare exceptions such as lack of jurisdiction, mala fides, predetermination, or reopening of a settled position, and the alternate-remedy rule applies with particular rigour in tax matters. The Court found no recognised ground to quash the notice and declined to treat the challenge as falling within any exceptional category. However, because the dispute turned on whether the drawback circular applied after GST, the notice was kept in abeyance for eight weeks while the competent Board was directed to issue clarification on the circular's post-GST applicability. en-us Tue, 25 Jun 2019 00:00:00 +0530 Wed, 13 Nov 2019 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382524 Writ interference with a fiscal show-cause notice is reserved for rare exceptions such as lack of jurisdiction, mala fides, predetermination, or reopening of a settled position, and the alternate-remedy rule applies with particular rigour in tax matters. The Court found no recognised ground to quash the notice and declined to treat the challenge as falling within any exceptional category. However, because the dispute turned on whether the drawback circular applied after GST, the notice was kept in abeyance for eight weeks while the competent Board was directed to issue clarification on the circular's post-GST applicability. Case-Laws Customs Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382524