https://www.taxtmi.com/caselaws?id=790145 The HC held that the writ petition against the show cause notices was maintainable despite an alternative statutory remedy because interference is permitted where the notice is prima facie without jurisdiction, abusive, or premeditated, and the dispute turned on facts already examined in advance ruling proceedings. It further held that Section 74 of the CGST Act and the analogous excise provision could not be invoked absent fresh material, because fraud, wilful misstatement, or suppression had already been rejected on the same disclosed facts. The notices were therefore without jurisdiction and unsustainable. en-us Thu, 16 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790145 The HC held that the writ petition against the show cause notices was maintainable despite an alternative statutory remedy because interference is permitted where the notice is prima facie without jurisdiction, abusive, or premeditated, and the dispute turned on facts already examined in advance ruling proceedings. It further held that Section 74 of the CGST Act and the analogous excise provision could not be invoked absent fresh material, because fraud, wilful misstatement, or suppression had already been rejected on the same disclosed facts. The notices were therefore without jurisdiction and unsustainable. Case-Laws GST Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790145