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    <description>A writ petition under Article 226 is ordinarily not maintainable against a mere show cause notice under excise law because such a notice only proceedings and does not amount to final adjudication. Interference at the notice stage is warranted only where the notice is shown to be wholly without jurisdiction, issued by an incompetent authority, or otherwise vitiated by a clear legal defect. Where no reply has yet been filed and the statutory authority remains the proper forum, the court will generally decline to interfere and leave the noticee to pursue the departmental remedy.</description>
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      <link>https://www.taxtmi.com/caselaws?id=44865</link>
      <description>A writ petition under Article 226 is ordinarily not maintainable against a mere show cause notice under excise law because such a notice only proceedings and does not amount to final adjudication. Interference at the notice stage is warranted only where the notice is shown to be wholly without jurisdiction, issued by an incompetent authority, or otherwise vitiated by a clear legal defect. Where no reply has yet been filed and the statutory authority remains the proper forum, the court will generally decline to interfere and leave the noticee to pursue the departmental remedy.</description>
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