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Issues:
Challenging a show-cause notice; Revival of penalty proceedings; Jurisdiction of High Court in writ petitions; Proper forum for raising jurisdictional facts; Interference with show-cause notice issuance. Analysis: The petitioner filed a writ petition challenging a show-cause notice. The counsel for the petitioner argued that the notice should not have been issued as it sought to revive penalty proceedings that were previously dropped. The court emphasized that such contentions should be raised before the concerned respondent first. Referring to legal precedents, the court highlighted that the High Court should not interfere with jurisdictional facts that can be addressed by the competent authority. The court cited the case of Express Newspapers (Pvt.) Ltd. v. Their Workmen [1962-63] and emphasized that jurisdictional facts should be tried by specialized tribunals before being brought to the High Court in a writ petition. In another case, State of Uttar Pradesh v. Shri Brahm Datt Sharma, the court reiterated that the purpose of a show-cause notice is to provide an opportunity for the concerned party to present their case before a decision is made. The court cautioned against premature interference by the judiciary at the show-cause notice stage, emphasizing that the authority issuing the notice should be allowed to consider the submissions made by the party before a final decision is reached. The court held that the High Court should not quash a show-cause notice unless it is shown to be issued without legal authority. Considering the legal principles established in the aforementioned cases, the High Court concluded that the petitioner should address the contentions raised in the writ petition before the concerned respondent instead of seeking intervention at the show-cause stage. Therefore, the court dismissed the petition, stating that it should not be entertained at that stage, in line with the established legal principles regarding the jurisdiction of the High Court in such matters.
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