https://www.taxtmi.com/caselaws?id=420126 A writ petition challenging an excise and GST show-cause notice was held premature because the issuing officers had jurisdiction under the applicable circular to act on the investigation and issue notice. The Court found the notice rested on a factual basis concerning declared packing speed and alleged misdeclaration affecting duty liability, and the petitioner had an adequate statutory opportunity to contest those facts and legal objections. As the notice was not shown to be wholly without authority in law, interference under Article 226 was declined and the challenge at the threshold was rejected. en-us Thu, 24 Mar 2022 00:00:00 +0530 Thu, 13 Oct 2022 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420126 A writ petition challenging an excise and GST show-cause notice was held premature because the issuing officers had jurisdiction under the applicable circular to act on the investigation and issue notice. The Court found the notice rested on a factual basis concerning declared packing speed and alleged misdeclaration affecting duty liability, and the petitioner had an adequate statutory opportunity to contest those facts and legal objections. As the notice was not shown to be wholly without authority in law, interference under Article 226 was declined and the challenge at the threshold was rejected. Case-Laws Central Excise Thu, 24 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420126