https://www.taxtmi.com/caselaws?id=440787 Writ jurisdiction under Article 226 should not ordinarily be used to challenge a fiscal show cause notice when statutory remedies remain available, unless there is a patent lack of jurisdiction, a pure question of law, or a clear violation of natural justice. The Court held that the challenge to the revisional notice failed because the assessee had not first responded to the notice, the notice was issued within the six-year revisional period, and the objection based on preservation of books of account was premature where revision would proceed on the existing assessment record. The assessee was therefore required to pursue the statutory process before the revisional authority. en-us Thu, 20 Jul 2023 00:00:00 +0530 Wed, 30 Jul 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440787 Writ jurisdiction under Article 226 should not ordinarily be used to challenge a fiscal show cause notice when statutory remedies remain available, unless there is a patent lack of jurisdiction, a pure question of law, or a clear violation of natural justice. The Court held that the challenge to the revisional notice failed because the assessee had not first responded to the notice, the notice was issued within the six-year revisional period, and the objection based on preservation of books of account was premature where revision would proceed on the existing assessment record. The assessee was therefore required to pursue the statutory process before the revisional authority. Case-Laws VAT / Sales Tax Thu, 20 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440787