https://www.taxtmi.com/caselaws?id=42362 A show cause notice issued against an individual was quashed because it did not disclose a jurisdictional basis on its face for proceeding against him for the relevant period. The court held that a public notice must stand or fall on the reasons stated in it, and any defect cannot be cured by fresh factual explanations in affidavit. As the admitted material showed that he joined the company after the period covered by the notice, the notice itself failed to establish his connection with the alleged contravention during that period. The jurisdictional basis was therefore absent, and the notice was quashed insofar as he was concerned. en-us Fri, 12 Aug 1988 00:00:00 +0530 Thu, 10 Jun 2010 17:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42362 A show cause notice issued against an individual was quashed because it did not disclose a jurisdictional basis on its face for proceeding against him for the relevant period. The court held that a public notice must stand or fall on the reasons stated in it, and any defect cannot be cured by fresh factual explanations in affidavit. As the admitted material showed that he joined the company after the period covered by the notice, the notice itself failed to establish his connection with the alleged contravention during that period. The jurisdictional basis was therefore absent, and the notice was quashed insofar as he was concerned. Case-Laws Central Excise Fri, 12 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42362