https://www.taxtmi.com/caselaws?id=464673 Once a show cause notice has been quashed by the High Court and the department's challenge to that quashing has failed, the foundational proceeding no longer survives. In that situation, there is no live controversy for the adjudicating authority to examine, and the Commissioner may validly discharge the notice without going into its merits. The text notes that the subsequent appeal could not succeed because the prior quashing had attained finality and further adjudication had become unnecessary. en-us Tue, 04 Jun 2024 00:00:00 +0530 Sat, 08 Nov 2025 20:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464673 Once a show cause notice has been quashed by the High Court and the department's challenge to that quashing has failed, the foundational proceeding no longer survives. In that situation, there is no live controversy for the adjudicating authority to examine, and the Commissioner may validly discharge the notice without going into its merits. The text notes that the subsequent appeal could not succeed because the prior quashing had attained finality and further adjudication had become unnecessary. Case-Laws Service Tax Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464673