https://www.taxtmi.com/caselaws?id=431923 A writ court may interfere with a show-cause notice where the notice is without jurisdiction or is effectively pre-decisional rather than a genuine opportunity to show cause. Here, the notice went beyond initiating proceedings and contained detailed rebuttal of the assessee's reply, indicating that the authority had already pre-judged the matter. On that basis, the challenge was maintainable and the impugned notice could not be sustained. The proceedings were required to be redone by issuing a fresh notice and giving a proper opportunity of reply before any adjudication. en-us Wed, 21 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431923 A writ court may interfere with a show-cause notice where the notice is without jurisdiction or is effectively pre-decisional rather than a genuine opportunity to show cause. Here, the notice went beyond initiating proceedings and contained detailed rebuttal of the assessee's reply, indicating that the authority had already pre-judged the matter. On that basis, the challenge was maintainable and the impugned notice could not be sustained. The proceedings were required to be redone by issuing a fresh notice and giving a proper opportunity of reply before any adjudication. Case-Laws GST Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431923