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    <title>2023 (2) TMI 1087 - GUJARAT HIGH COURT</title>
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    <description>The HC held that a writ petition challenging a show cause notice (SCN) on grounds of jurisdictional error, arbitrariness, and illegality is maintainable despite the availability of an alternative remedy of appeal. Relying on the SC precedent in Malladi Drugs, the Court affirmed that dismissal of a writ petition solely because an SCN was issued is improper. The Court recognized that maintainability and entertainability of writ petitions are distinct issues and that self-imposed limitations should not bar the exercise of writ jurisdiction. Consequently, the HC issued a Rule, indicating the petition would be heard on merits rather than dismissed on procedural grounds.</description>
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    <pubDate>Thu, 16 Feb 2023 00:00:00 +0530</pubDate>
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      <title>2023 (2) TMI 1087 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=434572</link>
      <description>The HC held that a writ petition challenging a show cause notice (SCN) on grounds of jurisdictional error, arbitrariness, and illegality is maintainable despite the availability of an alternative remedy of appeal. Relying on the SC precedent in Malladi Drugs, the Court affirmed that dismissal of a writ petition solely because an SCN was issued is improper. The Court recognized that maintainability and entertainability of writ petitions are distinct issues and that self-imposed limitations should not bar the exercise of writ jurisdiction. Consequently, the HC issued a Rule, indicating the petition would be heard on merits rather than dismissed on procedural grounds.</description>
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      <pubDate>Thu, 16 Feb 2023 00:00:00 +0530</pubDate>
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