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    <title>2018 (2) TMI 2154 - MADHYA PRADESH HIGH COURT</title>
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    <description>Writ challenge to a show cause notice prior to the recipient replying is premature; courts should not quash or interfere with issuance-stage notices except where the notice is issued without jurisdiction or is palpably without authority, and such jurisdictional defects must be raised before the issuing authority after providing a hearing. The impugned notice was issued pursuant to the Court&#039;s grant of liberty for an independent enquiry, records a tentative view based on material and invites explanation before any adverse order, and shortlisting on positive evidence is not shown to be arbitrary. Outcome: petition dismissed; petitioners directed to answer the notice for merits adjudication.</description>
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      <title>2018 (2) TMI 2154 - MADHYA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=466987</link>
      <description>Writ challenge to a show cause notice prior to the recipient replying is premature; courts should not quash or interfere with issuance-stage notices except where the notice is issued without jurisdiction or is palpably without authority, and such jurisdictional defects must be raised before the issuing authority after providing a hearing. The impugned notice was issued pursuant to the Court&#039;s grant of liberty for an independent enquiry, records a tentative view based on material and invites explanation before any adverse order, and shortlisting on positive evidence is not shown to be arbitrary. Outcome: petition dismissed; petitioners directed to answer the notice for merits adjudication.</description>
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      <pubDate>Thu, 01 Feb 2018 00:00:00 +0530</pubDate>
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