https://www.taxtmi.com/caselaws?id=790928 A writ court will ordinarily not interfere with show cause notices where the challenge is brought after inordinate delay and the noticee has not participated in the adjudication despite repeated opportunities. The Patna HC held that such delay and laches made the writ challenge non-entertainable. It also declined to examine the proposed demand on merits at the notice stage because the dispute involved factual and documentary questions that had to be determined first by the competent authority. The petitioners were directed to pursue their defence before the adjudicating authority, leaving the statutory adjudication process to run its course. en-us Tue, 21 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790928 A writ court will ordinarily not interfere with show cause notices where the challenge is brought after inordinate delay and the noticee has not participated in the adjudication despite repeated opportunities. The Patna HC held that such delay and laches made the writ challenge non-entertainable. It also declined to examine the proposed demand on merits at the notice stage because the dispute involved factual and documentary questions that had to be determined first by the competent authority. The petitioners were directed to pursue their defence before the adjudicating authority, leaving the statutory adjudication process to run its course. Case-Laws Central Excise Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790928