https://www.taxtmi.com/caselaws?id=392367 The Appeals were dismissed, affirming the Single Judge's decision to reject the Writ Petitions challenging show cause notices issued under Section 11A of the Central Sales Tax Act. The Court held that the Adjudicating Authority had jurisdiction to issue the notices independently of higher authorities under Section 35E. It emphasized that Section 11A and Section 35E serve distinct purposes and that interference in writ jurisdiction regarding show cause notices should be rare. The Assessee Companies were directed to respond to the notices, and the Court highlighted the need to avoid excessive litigation in Constitutional Courts. en-us Thu, 23 Jan 2020 00:00:00 +0530 Wed, 19 Feb 2020 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392367 The Appeals were dismissed, affirming the Single Judge's decision to reject the Writ Petitions challenging show cause notices issued under Section 11A of the Central Sales Tax Act. The Court held that the Adjudicating Authority had jurisdiction to issue the notices independently of higher authorities under Section 35E. It emphasized that Section 11A and Section 35E serve distinct purposes and that interference in writ jurisdiction regarding show cause notices should be rare. The Assessee Companies were directed to respond to the notices, and the Court highlighted the need to avoid excessive litigation in Constitutional Courts. Case-Laws Central Excise Thu, 23 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392367