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TMI Blog2000 (11) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... nsideration is whether any case is made out for quashing this show cause in exercise of my writ jurisdiction under articles 226 and 227 of the Constitution of India? 4. Heard Shri P.M. Choudhary, learned counsel for the petitioner and Shri P. Verma, learned Government Advocate for the respondent-State. 5. Having heard the learned counsel for the parties and having perused the record of the case, I find no substance in the writ and hence it has to be dismissed. 6.. The challenge to any show cause notice issued by any authority in writ is always on very limited grounds and that too only on pure legal grounds. In other words, the court has to see in its writ jurisdiction whether such a show cause, could be issued by an authority under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is only in some cases where the show cause is per se without authority of law and does not disclose any cause of action, the person to whom the show cause is issued can seek its quashing directly in writ jurisdiction to prevent abuse of power sought to be exercised by the authority and quash the same in exercise of its extraordinary powers conferred under articles 226 and 227 of the Constitution. In other words, normal rule is to file reply to show cause and contest it before the authority issuing the show cause. It is only in some exceptional cases where strong prima facie case on abstract legal issues and that too by mere perusal of show cause notice is made out then this Court step in and quash such notice at its threshold. 7.. Perusa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in their return and hence this Court can examine the legality of show cause on admitted facts and quash it. I do not agree to this submission. This is a case where these facts which are pleaded in detail by the petitioner are meant for the authority who has issued the show cause. It is for the authority to apply his mind to these factual aspect detailed in petition and then decide whether the tax could be demanded from the petitioner for the period April 1, 1987 to March 31, 1988 and whether a case for cancellation of registration is made out? Once any finding is recorded after appreciating these facts by the authority one way or other then the Higher Court (either appellate or even writ court, as the case may be) is able to appreciate th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner. Since the matter is pending for quite a long, the respondent (S.T.O. Circle 7, Indore) would complete the proceedings within four months from the date of filing of objections/reply by the petitioner. No costs. Security amount, if deposited by the petitioner, be refunded. Later on After the judgment was laid on table, counsel for the petitioner made a submission that some of the points urged by him have not been considered in the judgment such as show cause notice for cancellation was wrongly issued to legal representatives of the deceased partner of the firm and that in the absence of any provision in the Act no recovery could be made and that no opportunity was given to legal representatives before enforcing the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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