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    <title>2019 (11) TMI 626 - MADRAS HIGH COURT</title>
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    <description>Writ jurisdiction to quash a fiscal show cause notice is exercised only in exceptional circumstances, including lack of jurisdiction, illegality, reopening of settled law, prejudgment, or mala fides. The notice challenging rejection of a drawback claim did not fall within those categories and was therefore not quashed. Because the dispute depended on whether a cited circular remained applicable after the GST regime and administrative clarification was expected, the notice was kept in abeyance for eight weeks. Following clarification, it would either revive or be dropped.</description>
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      <description>Writ jurisdiction to quash a fiscal show cause notice is exercised only in exceptional circumstances, including lack of jurisdiction, illegality, reopening of settled law, prejudgment, or mala fides. The notice challenging rejection of a drawback claim did not fall within those categories and was therefore not quashed. Because the dispute depended on whether a cited circular remained applicable after the GST regime and administrative clarification was expected, the notice was kept in abeyance for eight weeks. Following clarification, it would either revive or be dropped.</description>
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