https://www.taxtmi.com/caselaws?id=433095 A writ court should not ordinarily quash a show cause notice issued under confiscation and tax-recovery provisions when allegations of evasion and confiscability require factual determination by the statutory authority. The competent officer must first examine the noticee's explanation and decide the matter on merits; interference under Article 226 at the notice stage is premature. The Supreme Court therefore set aside the High Court's quashing of the notice and remanded the matter for decision in accordance with law, while leaving undisturbed the release of goods already effected. en-us Mon, 16 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433095 A writ court should not ordinarily quash a show cause notice issued under confiscation and tax-recovery provisions when allegations of evasion and confiscability require factual determination by the statutory authority. The competent officer must first examine the noticee's explanation and decide the matter on merits; interference under Article 226 at the notice stage is premature. The Supreme Court therefore set aside the High Court's quashing of the notice and remanded the matter for decision in accordance with law, while leaving undisturbed the release of goods already effected. Case-Laws GST Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433095