https://www.taxtmi.com/caselaws?id=469083 A writ challenge to a show cause notice was held premature because the dispute depended on disputed facts about the true character of the petitioner's services and the correct service classification. The court stated that such factual questions must be examined by the assessing authority and cannot be conclusively resolved in writ proceedings at the notice stage. It also reiterated that Article 226 interference with a mere show cause notice is justified only where the notice is wholly without jurisdiction, patently illegal, or amounts to an abuse of process. No exceptional ground was shown, so the petitioner was directed to place its explanation before the authority. en-us Mon, 28 Oct 2024 00:00:00 +0530 Mon, 01 Jun 2026 18:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469083 A writ challenge to a show cause notice was held premature because the dispute depended on disputed facts about the true character of the petitioner's services and the correct service classification. The court stated that such factual questions must be examined by the assessing authority and cannot be conclusively resolved in writ proceedings at the notice stage. It also reiterated that Article 226 interference with a mere show cause notice is justified only where the notice is wholly without jurisdiction, patently illegal, or amounts to an abuse of process. No exceptional ground was shown, so the petitioner was directed to place its explanation before the authority. Case-Laws GST Mon, 28 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469083