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    <title>2007 (12) TMI 227 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>A writ court should not interfere at the show cause notice stage in a taxation dispute where the controversy depends on disputed facts, including product nature, process undertaken, tariff classification and exemption entitlement. Because the notice was issued within jurisdiction, no final adjudication had been made, and the assessee could reply before the authority and pursue statutory remedies, invocation of Article 226 was not appropriate at the threshold. Interference was therefore declined and the assessee was directed to place objections before the departmental authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=48210</link>
      <description>A writ court should not interfere at the show cause notice stage in a taxation dispute where the controversy depends on disputed facts, including product nature, process undertaken, tariff classification and exemption entitlement. Because the notice was issued within jurisdiction, no final adjudication had been made, and the assessee could reply before the authority and pursue statutory remedies, invocation of Article 226 was not appropriate at the threshold. Interference was therefore declined and the assessee was directed to place objections before the departmental authority.</description>
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      <pubDate>Thu, 20 Dec 2007 00:00:00 +0530</pubDate>
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