2007 (7) TMI 314

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....admission 2. The petitioners have filed this writ petition for the following reliefs : (a) To issue a Writ, Order or Direction in the nature of certiorari quashing the Show Cause Notice No. C. No. V (15)Adj./M-II/Sai Auto/25/-7/4157 dated 8-5-2007 (Annexure XI to the writ petition). (b) To issue a Writ, Order or direction in the nature of mandamus directing the respondents not to proceed ....

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.... reported in (2005) 11 SCC 518, has raised a preliminary objection about the maintainability of the writ petition against the show-cause notice. 5. The Apex Court in the case of Special Director and another v. Mohd. Ghulam Ghouse and another reported in 2004 (164) E.L.T. 141 (S.C.) = (2004) 3 SCC 440. while considering the scope of interference in a writ petition filed against a show cause noti....

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....on any legal premises, is a jurisdictional issue which can even be urged by the recipient of the notice and such issues also can be adjudicated by the authority issuing the very notice initially, before the aggrieved could approach the Court. 6. In the case of Trade Tax Officer, Saharanpur v. Royal Trading Co. reported in (2005) 11 SCC 518, the Apex Court, while reiterating the above view, obse....

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....ad been done was that a show cause was issued. After the respondents filed their reply, the notice may have been dropped or if the reply was not satisfactory based on the reply further inquiries could have been made by the appellants. Adjudication proceedings must not be stalled in the manner done by the High Court. 7. Neither in the writ petition it is so pleaded nor it was so argued by the le....