https://www.taxtmi.com/caselaws?id=289777 A tax show-cause notice will not ordinarily be quashed in writ jurisdiction where the dispute turns on contested facts and mixed questions of fact and law, such as whether a transaction was inter-State or intra-State and the effect of a commission-agent arrangement. Because the assessee had an opportunity to reply and the assessing authority was the proper forum for first-instance fact-finding, the High Court declined interference at the threshold. Mere assertion of lack of jurisdiction was insufficient where the notice was not ex facie without jurisdiction. The order relegating the assessees to the statutory forum was therefore upheld. en-us Tue, 19 Mar 2019 00:00:00 +0530 Fri, 21 Aug 2020 09:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289777 A tax show-cause notice will not ordinarily be quashed in writ jurisdiction where the dispute turns on contested facts and mixed questions of fact and law, such as whether a transaction was inter-State or intra-State and the effect of a commission-agent arrangement. Because the assessee had an opportunity to reply and the assessing authority was the proper forum for first-instance fact-finding, the High Court declined interference at the threshold. Mere assertion of lack of jurisdiction was insufficient where the notice was not ex facie without jurisdiction. The order relegating the assessees to the statutory forum was therefore upheld. Case-Laws VAT and Sales Tax Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289777