https://www.taxtmi.com/caselaws?id=300527 A challenge to a wilful defaulter show-cause notice was held maintainable only where lack of authority or jurisdiction is pleaded, but the notice was sustained because the identification committee had already made a prima facie determination and directed issuance of notice under the applicable circular. The regional office officer's role was treated as an ancillary administrative step, not an unlawful delegation of the committee's core function. The court also noted that no prejudice was pleaded and that the existence of default, together with the prima facie view of wilful default, furnished the jurisdictional basis for the notice. The writ interference was therefore unwarranted. en-us Fri, 28 Feb 2020 00:00:00 +0530 Wed, 09 Feb 2022 05:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300527 A challenge to a wilful defaulter show-cause notice was held maintainable only where lack of authority or jurisdiction is pleaded, but the notice was sustained because the identification committee had already made a prima facie determination and directed issuance of notice under the applicable circular. The regional office officer's role was treated as an ancillary administrative step, not an unlawful delegation of the committee's core function. The court also noted that no prejudice was pleaded and that the existence of default, together with the prima facie view of wilful default, furnished the jurisdictional basis for the notice. The writ interference was therefore unwarranted. Case-Laws Insolvency and Bankruptcy Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300527